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A software company asks whether its asset contributions, share exchanges and splits may benefit from the special fiscal neutrality regime. The DGT determines that asset contributions do not constitute a business activity and thus do not apply the special regime, although they could qualify as a special non-cash contribution or share exchange under certain conditions.
Cuestión planteada Si las operaciones descritas pueden 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.
Para que una aportación de activos disfrute de la neutralidad fiscal, debe tratarse de una rama de actividad que constituya una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, la aportación de activos no cumple dicho requisito de rama de actividad. No obstante, la operación podría calificarse como aportación no dineraria especial si se cumplen los requisitos de residencia y participación mínima del 5%. Asimismo, el canje de valores y la escisión parcial financiera dependen del cumplimiento de requisitos específicos de mayoría de derechos de voto y de la existencia de una rama de actividad o cartera de control.
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