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A parent company asked whether segregating its assets into four subsidiaries to manage different agricultural and livestock activities could qualify for the special contribution regime for activity branches. The DGT confirms this is possible if the blocks constitute autonomous economic units and the operation is based on valid economic reasons, not merely tax advantages.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial, la aportación debe consistir en una rama de actividad, entendida como un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. La operación debe permitir que la adquirente realice la misma actividad en condiciones análogas. Asimismo, la reestructuración debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal.
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