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A company has enquired whether the segregation of its bottling business into a new company qualifies as a non-monetary contribution of a business branch. The DGT indicates that to apply the special regime, the transferred assets must constitute an economic unit capable of operating independently and must be supported by valid economic reasons.
Cuestión planteada Si la operación de segregación planteada se calificaría como aportación no dineraria de rama de actividad conforme al artículo 76.3 de la Ley del Impuesto sobre Sociedades a los efectos de la aplicación del régimen especial del capítulo VII del título VII de dicha Ley.
La operación se encuadrará como aportación no dineraria de rama de actividad si el patrimonio constituye una unidad económica autónoma que permita desarrollar una explotación económica. Es necesario que la actividad exista previamente en la transmitente y que la adquirente pueda realizarla en condiciones análogas. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades.
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