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A natural person wishes to contribute their property rental activity to two separate companies (X1 and X2). The DGT examines whether these contributions can be considered a branch activity to apply the special tax regime and whether the economic motives are valid.
Cuestión planteada 1º) Si la aportación del bloque patrimonial aportado a ambas sociedades, constituye una rama de actividad para cada una de las sociedades adquirentes, y por lo tanto, ambas constituyen una operación de aportación no dineraria de rama de actividad susceptible de acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación a la sociedad X1 constituye una rama de actividad al incluir elementos, personal y local que forman una unidad económica autónoma. La aportación a la sociedad X2 también puede acogerse al régimen especial si se cumplen los requisitos del artículo 87 de la LIS y la contabilidad se lleva según el Código de Comercio. Los motivos de reestructuración expuestos se consideran económicamente válidos para evitar la aplicación del artículo 89.2 de la LIS.
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