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An electricity distribution company has enquired whether the non-monetary contribution of its business line to a new company can qualify for the special regime under Corporate Income Tax. The Directorate-General for Taxes (DGT) has ruled that this is possible, provided that the assets constitute an autonomous economic unit and the transaction is supported by valid economic reasons.
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 acogerse al régimen especial, la aportación debe constituir una rama de actividad entendida como un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios. El patrimonio transmitido debe permitir a la adquirente realizar la misma actividad en condiciones análogas. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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