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A consultancy company plans to contribute its property management business to a wholly-owned subsidiary. The DGT examines whether this constitutes an activity branch contribution and whether the fiscal neutrality regime applies.
Cuestión planteada
La operación puede calificarse como aportación no dineraria de rama de actividad si el patrimonio transmitido constituye una unidad económica autónoma capaz de funcionar por sus propios medios. El hecho de no aportar ciertos inmuebles por razones financieras no desvirtúa la calificación de rama de actividad. Para aplicar el régimen de neutralidad fiscal, la entidad adquirente debe ser residente en España y la aportante debe mantener una participación de al menos el 5% en la beneficiaria. No se aplicará el régimen si el objetivo principal de la operación es el fraude o la evasión fiscal.
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