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A consultancy firm proposes a non-cash contribution of real estate to another company, followed by a financial split of its share. The DGT determines that the operation does not meet the requirements for the special regime of mergers and splits.
Cuestión planteada Si la operación descrita de aportación no dineraria puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos expuestos se pueden considerar como válidos.
La operación no puede acogerse al régimen especial del capítulo VII del título VII de la LIS porque la concatenación de la aportación y la posterior escisión financiera tiene los mismos efectos que una escisión parcial. Esta última no es posible al no constituir el patrimonio aportado una rama de actividad. Por tanto, la aportación de los inmuebles debe tributar según el artículo 17 de la LIS.
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