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The DGT states that if formal requirements are met and the operation has valid economic motives, the special regime may apply.
Question posed: Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
Para aplicar el régimen especial de aportación de rama de actividad, el patrimonio aportado debe permitir el desarrollo de una explotación económica autónoma. La operación debe cumplir los requisitos del artículo 87.2 de la LIS y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados podrían ser válidos, aunque su validez depende de la comprobación de los hechos y circunstancias reales de la operación.
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