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The DGT confirms that non-cash contributions of business lines constitute a reorganisation operation and are therefore exempt from ITP and AJD.
Cuestión planteada Se solicita que, de acuerdo con el texto de la consulta planteada, se confirme si la contestación expuesta enla consulta V1152-19 es extensible a la operación de aportación no dineraria especial de los elementos afectos al proyecto de construcción de una plataforma digital avanzada, que se transmitirían a otro establecimiento permanente, sucursal de la filial en España de la entidad consultante.
La aportación no dineraria de ramas de actividad definida en el artículo 76.3 y 4 de la Ley del Impuesto sobre Sociedades tiene la consideración de operación de reestructuración. Al ser una operación de reestructuración, no está sujeta a la modalidad de operaciones societarias del ITP y AJD según el artículo 19.2.1º del TRLITPAJD. En consecuencia, dicha operación está exenta de las modalidades de transmisiones patrimoniales onerosas y de actos jurídicos documentados conforme al artículo 45.I.B.10 del mismo texto.
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