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A real estate rental company inquired whether it could contribute its residential activity branch to a new company to apply a special tax regime. The DGT ruled that, as it does not constitute an autonomous economic unit with its own resources, it does not qualify as a branch of activity for Corporate Tax purposes, although the transaction is exempt from VAT.
Cuestión planteada
Para aplicar el régimen especial de aportación de rama de actividad, el patrimonio debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Si la aportación solo incluye activos y pasivos aislados sin una organización empresarial diferenciada, no se cumple este requisito. En cuanto al IVA, la transmisión queda no sujeta si se acompaña de la estructura organizativa de factores de producción necesaria para una unidad económica. Respecto al ITPAJD, la operación no sería una reestructuración, pero la constitución de la sociedad con aportación no dineraria está exenta.
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