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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 aportación de activos y pasivos puede ser una aportación no dineraria de rama de actividad si constituye una unidad económica autónoma capaz de funcionar por sus propios medios. El hecho de no aportar todos los inmuebles o no aportar la sociedad gestora no desvirtúa el concepto, siempre que la actividad se mantenga en condiciones análogas. La operación de canje de valores para adquirir la mayoría de derechos de voto en la gestora también puede acogerse al régimen especial. La finalidad de crear una SOCIMI constituye un motivo económico válido para evitar la aplicación de la cláusula antielusión.
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