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A Spanish company asks whether it can contribute four UK buildings to a new local company under the special branch activity regime and whether it may benefit from dividend and foreign-source income exemption. The DGT responds that the operation does not qualify as a branch activity contribution and that exemption depends on meeting participation, residency, and economic activity requirements.
Cuestión planteada 1. Si la operación puede acogerse al régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La operación no constituye una aportación no dineraria de rama de actividad porque el patrimonio aportado no parece constituir una unidad económica capaz de funcionar por sus propios medios en la entidad transmitente. Además, no se puede aplicar el régimen especial porque la entidad que recibe la aportación no es residente en España ni tiene un establecimiento permanente aquí. Respecto a la exención del artículo 21 del TRLIS, esta será posible si se cumple la participación mínima, la residencia en país con convenio y que al menos el 85% de los ingresos procedan de actividades económicas.
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