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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, debe existir una organización empresarial diferenciada en la entidad transmitente que permita identificar el conjunto patrimonial destinado a dicha actividad. La existencia de esta rama de actividad es una cuestión de hecho que debe acreditarse ante la Administración. El régimen de neutralidad fiscal no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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