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An entity has enquired whether the contribution of its wholesale fruit and vegetable business line can apply the special Corporate Tax regime and if the transaction is not subject to VAT. The DGT rules that this is possible provided it is proven to constitute an autonomous economic unit and is supported by valid economic reasons.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para el IS, la aportación de una rama de actividad puede aplicar el régimen especial si el patrimonio constituye una unidad económica capaz de funcionar por sus propios medios y la actividad ya existía en la transmitente. Los motivos de reestructuración y gestión presentados se consideran económicos válidos. En cuanto al IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios.
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