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Consulting companies have enquired whether the contribution of their development and rental activities to new companies can qualify for the special Corporate Tax regime and if valid economic reasons exist. The DGT states that to apply this regime, the contribution must constitute an autonomous economic unit and have real economic motives, while also analysing the exemption from VAT and Property Transfer Tax (IIVTNU).
Cuestión planteada 1º) Si las operaciones descritas podrían 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 y si existen motivos económicos válidos.
Para el régimen especial de IS, la aportación debe ser de una rama de actividad que constituya una unidad económica autónoma capaz de funcionar por sus propios medios. La existencia de motivos económicos válidos es una cuestión de hecho que debe probarse para evitar que el objetivo sea meramente fiscal. En cuanto al IVA, la transmisión no estará sujeta si se traspasa una unidad económica con estructura organizativa de factores de producción. Respecto al IIVTNU, no se devengará si los terrenos aportados están integrados en una rama de actividad.
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