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A real estate company has enquired whether the contribution of its property development business line can benefit from the special regime for mergers and demergers. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the contributed assets constitute an autonomous economic unit and the transaction is driven by valid economic reasons, rather than seeking to commit fraud or obtain an unfair tax advantage.
Cuestión planteada 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 aplicar el régimen especial, la aportación no dineraria debe consistir en una rama de actividad que sea un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la finalidad de independizar la actividad para permitir la entrada de nuevos inversores se considera económicamente válida si no es meramente fiscal.
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