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A company inquired whether contributing its material and human resources in the Canary Islands to a new company constituted a non-monetary contribution of a business branch. The DGT determined that it does not constitute a business branch because the company maintains the same activity on the mainland, but notes that it could benefit from the special regime under Article 87 of the Corporate Tax Act.
Question posed: Whether the described operation would be classified as a non-monetary contribution of a business line and whether it may qualify for the special regime under Chapter VII of Title VII of the LIS.
La operación no es una aportación de rama de actividad según el artículo 76.3 de la LIS, ya que los elementos aportados no constituyen una unidad económica autónoma que permita desarrollar la actividad de forma independiente de la transmitente, al mantener esta última la actividad en la Península. No obstante, la operación puede acogerse al régimen especial del capítulo VII del título VII de la LIS bajo el artículo 87 si la entidad adquirente es residente o tiene establecimiento permanente y la aportante mantiene al menos un 5% de participación. Los motivos económicos alegados para la operación se consideran válidos según el artículo 89.2 de la LIS.
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