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A tax-protected cooperative has queried whether it may adopt the special regime for business line contributions. The DGT has ruled that this is possible provided the contribution constitutes an autonomous economic unit and is supported by valid economic reasons, although the transaction will result in the loss of its protected cooperative status.
Cuestión planteada 1. Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la LIS.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el patrimonio segregado constituye una unidad económica autónoma capaz de funcionar por sus propios medios. Los motivos económicos de la operación deben ser válidos para evitar el régimen general por fraude o evasión. La operación puede generar la pérdida de la condición de cooperativa fiscalmente protegida si la participación en la entidad receptora supera los límites legales. En tal caso, la cooperativa tributará al tipo general de IS por la totalidad de sus resultados a partir del ejercicio de la operación.
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