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A family group asks whether a split of its companies and the contribution of shares from a community of property can apply the special tax regime. The DGT determines that the split does not qualify due to the absence of distinct business branches, but the share contribution from the community could apply the regime if certain conditions are met.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.
Para que una escisión total no proporcional acceda al régimen especial, los patrimonios segregados deben constituir ramas de actividad autónomas. En este caso, al no existir una organización diferenciada previa en las sociedades, no se cumplen los requisitos del art. 76.4 LIS. Respecto a la comunidad de bienes, la aportación de la cuota ideal de cada comunero puede ser una aportación no dineraria especial bajo el art. 87.1 LIS, siempre que se cumplan los requisitos de participación y afectación a actividad económica.
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