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A company asked whether its contribution of its business line to a new entity (Newco) could benefit from the fiscal neutrality regime and whether valid economic justifications exist. The DGT responds that the operation may qualify for such regime if the contributed assets constitute an autonomous economic unit and do not have the primary objective of tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen de neutralidad fiscal, regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como si existen motivos económicos válidos a efectos de la aplicación del mismo.
La operación puede calificarse como aportación no dineraria de rama de actividad según el artículo 76.3 de la LIS si el patrimonio transmitido constituye una unidad económica capaz de funcionar por sus propios medios. Para aplicar la neutralidad fiscal, la entidad adquirente debe ser residente en España y la aportante debe mantener una participación de al menos el 5% en la adquirente. El régimen no será aplicable si el objetivo principal de la reestructuración es el fraude o la evasión fiscal, buscando una ventaja fiscal espuria.
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