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A company manufacturing carpentry and leasing real estate inquires whether it can contribute its leasing activity to a new company under the special regime. The DGT indicates this is possible if the assets constitute an autonomous economic unit and the transaction is driven by economic restructuring motives rather than solely for tax advantages.
Cuestión planteada Si a dicha operación mercantil le resultaría de aplicación el régimen fiscal especial descrito en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de aportación de rama de actividad, el patrimonio transmitido debe constituir una unidad económica capaz de funcionar por sus propios medios con una organización diferenciada. Además, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal. La existencia de una rama de actividad requiere que la actividad sea previa en la transmitente y que la adquirente pueda desarrollarla de forma autónoma.
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