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A dentist inquires whether the non-monetary contribution of their professional activity can qualify for the special regime under the Corporate Tax Act and if it would preserve the benefits of the Canary Islands Investment Reserve. The DGT indicates that this is possible provided the activity constitutes an autonomous economic unit and all legal requirements are met.
Question raised: Whether the described operation may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, and whether, as a consequence of said contribution, the tax benefits derived from the Investment Reserve in the Canary Islands would be lost.
La aportación de una actividad profesional puede acogerse al régimen especial si el patrimonio constituye una rama de actividad, entendida como un conjunto capaz de funcionar por sus propios medios. Para ello, la adquirente debe poder realizar la misma actividad en condiciones análogas. En caso de aplicarse el régimen, la sociedad adquirente asumiría el cumplimiento de los requisitos para continuar aplicando los beneficios fiscales de la persona física, como la Reserva para Inversiones en Canarias. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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