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An Irish company asks whether its Spanish subsidiary's contribution to a Spanish company can be considered a non-monetary branch investment. The DGT responds that it could be, if the subsidiary constitutes an autonomous economic unit and the transaction has valid economic motives.
Cuestión planteada 1. Si la operación descrita puede considerarse como una aportación no dineraria de rama de actividad en los términos establecidos en el artículo 76.2 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En el caso de que se considerase que la operación no es una aportación no dineraria de rama de actividad, si podría ser una aportación no dineraria en los términos previstos en el artículo 87 de dicha Ley.
La operación puede ser una aportación no dineraria de rama de actividad si el patrimonio transmitido constituye una unidad económica autónoma capaz de funcionar por sus propios medios en la sociedad adquirente. Además, la actividad debe existir previamente en la transmitente para permitir la identificación del conjunto patrimonial. El régimen especial requiere que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos. Las ganancias de capital derivadas de la transmisión de un establecimiento permanente pueden someterse a imposición en España según el Convenio con Irlanda y la normativa del IRNR.
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