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A company has enquired whether the non-monetary contribution of its R&D division to a new entity qualifies for the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) rules that this is possible provided the assets constitute an autonomous economic unit and valid economic reasons exist, while also analysing the application of the tax reduction for the transfer of intangible assets.
Cuestión planteada Se plantean las siguientes cuestiones:
La aportación de una rama de actividad puede acogerse al régimen especial si el patrimonio transmitido permite el desarrollo de una explotación económica autónoma en la adquirente. Los motivos de expansión, diversificación de riesgo y eficiencia de gestión se consideran económicos válidos. Respecto a los intangibles, la adquirente se subroga en los derechos de la transmitente, pero la cesión interna de intangibles preexistentes de la beneficiaria a la consultante no permite la reducción del artículo 23 de la LIS.
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