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The taxpayer inquires about the valuation of non-monetary real estate contributions for the application of Article 17 of the Corporate Income Tax Act, and whether the transfer of their business assets is exempt from VAT. The Tax Agency clarifies that the tax result is the difference between market value and tax value, and that the transfer is not VAT-exempt as it does not include personnel.
Cuestión planteada Con respecto al Impuesto sobre Sociedades, si como consecuencia de la aportación no dineraria que se llevará a cabo en el ejercicio 2015 se podría entender que el resultado fiscal de la transmisión proyectada vendría determinado por la diferencia entre el valor de aportación, identificado éste como el valor de mercado resultante de la tasación encargada al efecto y el valor neto contable de las edificaciones industriales y solares transmitidos, corregido en el importe del ajuste positivo en la base imponible del Impuesto sobre Sociedades del ejercicio 2014. Todo ello a los efectos de aplicar y dar cumplimiento a lo establecido en el artículo 17 de la LIS.
En una aportación no dineraria, el resultado a integrar en la base imponible es la diferencia entre el valor de mercado de los bienes y su valor fiscal. Si la operación genera una renta negativa y las sociedades pertenecen al mismo grupo, la integración se difiere según el artículo 11.9 de la LIS. Respecto al IVA, la transmisión de bienes sin el personal contratado no constituye una unidad económica autónoma, siendo una mera cesión de bienes sujeta al impuesto.
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