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A company asked whether a non-cash contribution from a Dutch entity's Spanish subsidiary to a Spanish entity could apply for the special IS regime, and whether the subsequent liquidation of the contributing entity would invalidate economic grounds. The DGT states that the operation meets the criteria for an autonomous economic unit, but the validity of economic grounds will depend on the assessment of the sequence of transactions.
Cuestión planteada 1º) Si la operación descrita de aportación no dineraria de rama de actividad por parte de la entidad B a la entidad A podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos. En particular, si la liquidación de la entidad B posterior a la operación, supone la inexistencia de motivos económicos válidos.
Para aplicar el régimen especial de la LIS, la aportación debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. La existencia de motivos económicos válidos debe analizarse considerando la totalidad de la operación, incluyendo la posible liquidación posterior de la entidad aportante. Si la operación tiene como principal objetivo el fraude o la evasión fiscal, no se aplicará el régimen especial.
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