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A company has enquired whether the non-monetary contribution of its stove manufacturing business to a new company can qualify for the special Corporate Income Tax regime. The DGT indicates that this is possible if the contributed assets form an economic unit capable of operating independently and the transaction is supported by valid economic reasons.
Cuestión planteada
Para que una aportación no dineraria sea considerada rama de actividad según el artículo 76.4 de la LIS, el patrimonio debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. No es necesario transmitir todos los elementos de la transmitente, siempre que los omitidos no sean esenciales para el desarrollo de la explotación. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo la ventaja fiscal, según el artículo 89.2 de la LIS.
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