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A company has requested a ruling on whether the non-monetary contribution of a business branch from its furniture and appliance business to another entity can qualify for the special Corporate Tax regime. The DGT indicates that for this to apply, the transferred assets must constitute an economic unit capable of operating independently and possessing a distinct organisation.
Cuestión planteada Si sería de aplicación el régimen fiscal especial consagrado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación planteada.
Para acogerse al régimen especial, la aportación debe consistir en una rama de actividad que sea un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. Esto requiere una organización empresarial diferenciada que permita identificar la actividad tanto en la transmitente como en la adquirente. El hecho de que la transmitente conserve la titularidad de un local y lo ceda en alquiler a la adquirente no impide que se cumpla el requisito de rama de actividad. No obstante, la operación no podrá aplicarse si su principal objetivo es obtener una ventaja fiscal sin motivos económicos válidos.
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