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A consulting company proposes contributing a manufacturing business unit to a subsidiary to separate business risks and lines. The DGT examines whether this constitutes a non-monetary business line contribution and whether valid economic motives justify applying the special regime of fiscal neutrality.
Cuestión planteada 1. Se consulta si los expuestos son motivos económicos válidos por los que la operación de aportación no dineraria de rama de actividad pueda acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea del Capítulo VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, Régimen especial de fusiones y escisiones de la LIS).
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. Para ello, la actividad debe estar identificada en la transmitente y contar con una organización empresarial diferenciada. Si se cumplen estos requisitos de hecho, la operación podría acogerse al régimen de neutralidad fiscal del Capítulo VII de la LIS. El motivo de separar riesgos se considera un objetivo empresarial válido que no constituye fraude o evasión fiscal.
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