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A real estate construction professional asks whether transferring their business to a company qualifies for the special fiscal neutrality regime and if economic motives are valid. The DGT responds that the operation may qualify if legal requirements are met.
Cuestión planteada Si cumple la operación proyectada los requisitos para 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 (régimen FEAC). En particular si puede entenderse que se efectúa por motivos económicos válidos.
Para aplicar el régimen de neutralidad fiscal en la aportación de una rama de actividad, la entidad receptora debe ser residente en España y el aportante debe poseer al menos un 5% de los fondos propios. Los elementos aportados deben estar afectos a una actividad económica con contabilidad según el Código de Comercio. Los motivos económicos válidos son aquellos conectados con la continuidad y desarrollo de la actividad empresarial, no siendo la ventaja fiscal el objetivo principal. En el caso planteado, la operación podría acogerse al régimen si se acredita que los elementos constituyen una unidad económica autónoma.
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