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An entity has requested a ruling on whether contributing its agricultural activity to another entity qualifies for the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that to apply this regime, the contributed business line must be an autonomous economic unit and the transaction must be supported by valid economic reasons.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos. Tributación, tanto en el Impuesto sobre la Renta de las Personas Físicas como en el Impuesto sobre Sociedades, con ocasión de la atribución de valores de la entidad adquirente.
Para aplicar el régimen especial de aportación de ramas de actividad, el patrimonio transmitido debe constituir una unidad económica capaz de funcionar por sus propios medios y permitir el desarrollo de una explotación económica autónoma en la adquirente. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo estar motivada por razones económicas válidas como la reestructuración o racionalización de actividades. La valoración de las acciones recibidas se realizará por el mismo valor fiscal que tenían los elementos aportados.
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