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A company has enquired whether the contribution of its real estate leasing business line to another company may qualify for the special Corporate Tax regime and if the transaction is exempt from VAT. The DGT rules that this is possible provided an autonomous economic unit is contributed and valid economic reasons exist. Regarding VAT, the transaction will not be subject to tax if an economic unit is transferred rather than a mere assignment of assets.
Cuestión planteada 1º) Si la operación descrita se podría acoger 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 el IS, la operación se encuadra como aportación no dineraria de rama de actividad si el patrimonio constituye una unidad económica autónoma capaz de funcionar por sus propios medios. Se requiere que la actividad exista previamente en la transmitente y que la operación tenga motivos económicos válidos, no solo fiscales. En cuanto al IVA, la transmisión no estará sujeta si los elementos transmitidos forman una unidad económica autónoma capaz de desarrollar una actividad por sí misma, excluyendo la mera cesión de bienes sin estructura organizativa.
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