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A company sought clarification on whether transferring its real estate division to a newly incorporated entity would constitute a business line, allowing for the application of the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that if the necessary assets and human resources are transferred to allow for autonomous operation, it could qualify as such, provided there are valid economic reasons.
Cuestión planteada Si el conjunto patrimonial aportado por la consultante (departamento inmobiliario) constituye una rama de actividad conforme a lo dispuesto en el artículo 76.4 de la LIS y si la aportación planteada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS como aportación no dineraria de rama de actividad.
La aportación de una rama de actividad requiere que el patrimonio transmitido sea una unidad económica capaz de funcionar por sus propios medios. Para acogerse al régimen especial, la actividad debe existir previamente en la transmitente y los motivos de la operación deben ser económicos y no meramente fiscales. En el caso de sociedades de inversión inmobiliaria, podrán tributar al 1% si cumplen los requisitos de la Ley 35/2003 y mantienen los inmuebles al menos tres años.
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