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A SOCIMI company has requested a ruling on whether the transfer of three business lines (retail, offices, and logistics) to wholly owned subsidiaries can be classified as a non-monetary contribution of a business line. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of economic unity and autonomy are met, such transfers may benefit from the tax neutrality regime.
Cuestión planteada 1.- Confirmación de que cada una de las operaciones descritas constituye, por separado, una aportación no dineraria de rama de actividad a los efectos de lo establecido en el artículo 76.3 y 74 de la LIS, y puede beneficiarse de la aplicación del régimen tributario especial regulado en el Capítulo VII del Título VII de la LIS.
Las operaciones de aportación de rama de actividad pueden acogerse al régimen de neutralidad fiscal si el patrimonio transmitido constituye una unidad económica capaz de funcionar por sus propios medios. En este caso, la existencia de una organización empresarial diferenciada, medios humanos y materiales específicos, y una gestión autónoma para cada rama, permite considerar que se cumplen los requisitos de los artículos 76.3 y 76.4 de la LIS. No es necesaria una ampliación de capital si la entidad adquirente es una filial íntegramente participada, siempre que la operación sea mercantilmente válida. Las bases imponibles negativas se transmitirán a las filiales en proporción a la actividad que las haya generado.
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