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A natural person has enquired whether the contribution of their agricultural holding to a company can be considered a non-monetary contribution of a line of activity. The DGT responds that if the assets constitute an autonomous economic unit capable of operating on its own, the special Corporate Tax regime could apply.
Cuestión planteada Si a la operación descrita de aportación a una sociedad de los activos y pasivos afectos a una actividad agrícola le sería de aplicación el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, del Impuesto sobre Sociedades, como aportación no dineraria de rama de actividad.
Para que la operación sea una aportación de rama de actividad, el patrimonio transmitido debe constituir una unidad económica autónoma que permita desarrollar la explotación por sus propios medios. En el caso de un negocio agrícola con organización de medios materiales y humanos, la operación podría cumplir los requisitos del artículo 76.3 de la LIS. Los motivos económicos alegados para la reestructuración se consideran válidos según el artículo 89.2 de la LIS. Asimismo, la transmisión no estaría sujeta a IVA ni al ITPAJD.
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