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The taxpayer asks whether the contribution of their real estate development business line to a new company (Newco) can qualify for the special Corporate Tax regime. The DGT rules that this is possible if the transferred assets constitute an economic unit capable of operating independently and maintain an analogous activity.
Cuestión planteada 1. Existencia de una rama de actividad de promoción inmobiliaria en sede de la entidad consultante, susceptible de ser aportada a Newco, de acuerdo con lo previsto por el artículo 83.4 del texto refundido de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la aportación debe consistir en una rama de actividad entendida como un conjunto de elementos patrimoniales que formen una unidad económica autónoma. No es necesario transmitir todos los elementos (como oficinas o personal) si se garantiza que la actividad continúe de forma análoga mediante contratos. Las participaciones en otras sociedades pueden incluirse si cumplen los requisitos del artículo 94.1 del TRLIS y la operación tiene motivos económicos válidos y no una finalidad meramente fiscal.
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