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A snack company has enquired whether the contribution of two distinct business lines (potato chip and snack manufacturing) to new companies can qualify for the special regime under the Corporate Income Tax Act. The Directorate General of Taxes (DGT) indicates that for this to occur, the assets must constitute economic units capable of operating independently and the transaction must be driven by valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación no dineraria de rama de actividad requiere que el conjunto de elementos patrimoniales constituya una unidad económica autónoma capaz de funcionar por sus propios medios. Esta autonomía debe permitir que la entidad adquirente desarrolle la misma actividad que la transmitente en condiciones análogas. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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