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An agricultural entrepreneur inquired whether the contribution of her farms and assets to a company constitutes a contribution of a business unit for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that there must be an autonomous economic unit with separate management and valid economic reasons.
Cuestión planteada 1.- Si la operación descrita reúne los requisitos previstos en el texto refundido de la Ley del Impuesto sobre Sociedades para acogerse al régimen especial del capítulo VIII de su título VII, y en concreto a la aportación de rama de actividad.
Para acogerse al régimen especial de aportación de rama de actividad, el patrimonio debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Se requiere que la actividad tenga una gestión y organización diferenciadas, con medios materiales y personales, que se desarrolle de forma habitual y continuada. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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