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A query was raised regarding whether the non-monetary contribution of a business line can qualify for the special regime for mergers and demergers. The DGT indicates that for this to apply, the assets must constitute an economic unit capable of operating independently and the primary objective of the transaction must not be tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de una rama de actividad cumpla los requisitos de los artículos 76.3 y 76.4 de la LIS, el patrimonio transmitido debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada que permita identificar una actividad económica propia. Además, según el artículo 89.2 de la LIS, no se aplicará el régimen especial si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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