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An entity has requested clarification on whether the contribution of its real estate leasing business line can qualify for the special Corporate Tax regime and its implications for VAT, Transfer Tax (ITP/AJD), and Property Transfer Tax (IIVTNU). The DGT ruled that this is possible provided the business line constitutes an autonomous economic unit with valid economic reasons, and that the transfer of real estate with an organisational structure could be exempt from VAT.
Cuestión planteada 1º) Si la operación descrita puede 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 el IS, la operación es una aportación no dineraria de rama de actividad si el patrimonio constituye una unidad económica autónoma y existen motivos económicos válidos. En el IVA, la transmisión de inmuebles arrendados está no sujeta si se realiza junto a una estructura organizativa de factores de producción suficientes. Para el ITP/AJD, la calificación depende de si se considera reestructuración societaria. El IIVTNU no se devenga si concurren las circunstancias de la disposición adicional segunda de la LIS.
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