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A savings bank plans to segregate activities to transform into a banking foundation, contributing shares, debt, and cash to a new entity. The DGT analyses whether this operation qualifies as a contribution of a business line or as a non-monetary contribution under the special regime of Corporate Income Tax.
Cuestión planteada 1. Si a la operación de reestructuración le resulta de aplicación el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La operación no califica como aportación de rama de actividad porque los elementos aportados parecen ser aislados y no una unidad económica autónoma. No obstante, la aportación podría acogerse al régimen especial del capítulo VIII del TRLIS mediante el artículo 94.1, al tratarse de una aportación no dineraria donde la adquirente es residente y la aportante mantiene al menos un 5% de los fondos propios. La deuda aportada mantiene su régimen fiscal por subrogación y la transformación en fundación bancaria no está sujeta al Impuesto sobre Transmisiones Patrimoniales.
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