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A company wishes to contribute its agricultural activity branch to a new entity to diversify risks and improve management. The DGT states that the operation may apply the fiscal neutrality regime if the contributed patrimony constitutes an economically self-sustaining farm operation.
Cuestión planteada Si resulta de aplicación al proceso de reestructuración planteado el régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación no dineraria de una rama de actividad puede disfrutar del régimen de neutralidad fiscal si el patrimonio transmitido constituye una unidad económica autónoma y una explotación económica capaz de funcionar por sus propios medios. Para ello, la actividad debe contar con una gestión y organización diferenciadas del resto de la entidad transmitente. La existencia de dicha rama de actividad es una cuestión de hecho que debe acreditarse. Si no se cumplen estos requisitos, no se aplicaría el régimen de neutralidad fiscal.
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