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A Spanish company plans to transfer its distribution business to a new entity and move its registered office to Austria. The DGT examines whether this contribution of business activity qualifies for the special regime and the tax implications of the change of fiscal residence.
Cuestión planteada 1. Aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la aportación no dineraria del negocio de distribución y comercialización de equipos industriales realizada por la entidad consultante a favor de una sociedad española de nueva constitución.
La aportación de activos, pasivos y personal puede acogerse al régimen especial de aportación de rama de actividad si constituye una unidad económica autónoma con motivos económicos válidos. El traslado de domicilio implica la pérdida de residencia fiscal y la obligación de integrar en la base imponible la diferencia entre el valor de mercado y el contable de los elementos patrimoniales. La exención por doble imposición económica internacional es aplicable a las rentas por la transmisión de participaciones, incluso si anteriormente se optó por deducciones en dividendos. En el último periodo impositivo en España, no se aplicarán las limitaciones temporales a la compensación de bases imponibles negativas para evitar un incremento de la carga impositiva.
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