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A real estate leasing company asks whether the contribution of land and buildings to a new company can qualify for the special regime of non-cash asset contributions. The DGT responds that mere ownership of property without organisational material and human resources does not constitute an activity branch.
Cuestión planteada Si las operaciones de aportación no dineraria descritas, pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la aportación debe consistir en una rama de actividad, entendida como un conjunto de elementos patrimoniales que constituyan una unidad económica autónoma capaz de funcionar por sus propios medios. La mera titularidad de inmuebles sin una organización de medios materiales y personales diferenciada no constituye una rama de actividad ni una explotación económica. Por tanto, si no existe dicha organización en la sociedad transmitente, la operación no cumple los requisitos del artículo 76.3 de la LIS.
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