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A father and daughter managing optical businesses have enquired whether they can contribute their activities to a company under the special regime for mergers and demergers. The DGT indicates that if the contributions constitute business lines and are supported by valid economic reasons, they may qualify for this regime.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Las aportaciones de ramas de actividad por parte de personas físicas pueden acogerse al régimen especial si llevan contabilidad según el Código de Comercio y el patrimonio segregado constituye una unidad económica autónoma. Los motivos de optimización financiera, relevo generacional, limitación de responsabilidad y eficiencia de recursos humanos se consideran económicamente válidos. Bajo este régimen, no se integran en la base imponible las rentas derivadas de la aportación y se mantienen los valores y fechas de adquisición originales.
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