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A consultancy firm proposes to contribute its commercial centre management activity to a new company (Newco) to establish it as a SOCIMI. The DGT examines whether this transaction qualifies as a non-monetary activity branch contribution to apply the fiscal neutrality regime.
Cuestión planteada
La operación puede calificarse como aportación no dineraria de rama de actividad si el patrimonio aportado constituye una unidad económica autónoma capaz de funcionar por sus propios medios. El hecho de que no se aporten todos los inmuebles por razones legales o administrativas, o que no se aporten las acciones de la gestora siempre que se mantengan los contratos de gestión, no desvirtúa la consideración de rama de actividad. La existencia de una organización diferenciada de medios materiales o humanos es una cuestión de hecho que el contribuyente debe acreditar.
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