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A company engaging in construction, trade, and real estate leasing seeks to know whether its reorganisation through the creation of two subsidiaries may benefit from the special regime of fiscal neutrality. The DGT states that the operation could be considered a non-monetary contribution of business lines if the transferred elements constitute autonomous economic units capable of operating independently.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en Título VII de la Ley 27/2014, del Impuesto sobre Sociedades, de conformidad con lo previsto en los artículos 76.3 y 89.2 y si concurren motivos económicos válidos distintos de la mera obtención de ventajas fiscales.
Para aplicar el régimen de neutralidad fiscal, la aportación debe ser una rama de actividad que constituya una unidad económica autónoma, capaz de funcionar por sus propios medios. Esto requiere que la actividad exista previamente en la transmitente y cuente con una organización empresarial diferenciada. La existencia de dicha autonomía es una cuestión de hecho que debe acreditarse. El régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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