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An entity has requested a ruling on whether the contribution of its asset custody and administration business can utilise the special regime for European Companies. The Directorate-General for Tax (DGT) indicates that it must meet the requirements of being an economic unit and have valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial, la aportación debe ser una rama de actividad que constituya una unidad económica autónoma capaz de funcionar por sus propios medios. La actividad que la adquirente desarrolle debe existir previamente en la transmitente para permitir la identificación del conjunto patrimonial. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización, y no tener como principal objetivo el fraude o la ventaja fiscal.
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