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A company has queried whether the non-monetary contribution of a business line to meet a legal obligation allows for the application of the special merger regime. The DGT indicates that this is possible provided the assets constitute an autonomous economic unit and the primary purpose of the transaction is not fraud or tax advantage.
Cuestión planteada Si la operación descrita, que se realiza en cumplimiento de una obligación legal, cumple los requisitos establecidos en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la aportación debe consistir en una rama de actividad que sea una unidad económica autónoma capaz de funcionar por sus propios medios. La actividad debe existir previamente en la transmitente para que la adquirente pueda realizarla en condiciones análogas. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal.
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