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A company has enquired whether the non-monetary contribution of a business line followed by a merger may qualify for the special Corporate Tax regime. The DGT indicates that the contribution may constitute a business line if it is an autonomous economic unit, but warns that a sequence of operations designed to avoid Stamp Duty (IIVTNU) could be subject to inspection by the Tax Administration.
Cuestión planteada Si las operaciones de reestructuración planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de una rama de actividad requiere que el patrimonio transmitido sea una unidad económica capaz de funcionar por sus propios medios. Para acogerse al régimen especial, la actividad debe existir previamente en la transmitente y poder desarrollarse en la adquirente en condiciones análogas. Si la operación de aportación y posterior fusión tiene como fin evitar el IIVTNU, la Administración podría aplicar las normas de elusión fiscal de la LGT.
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