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A plastics manufacturing company has enquired whether a non-monetary contribution of a business line can qualify for the special tax regime. The DGT has ruled that this is possible provided the transferred assets constitute an economic unit capable of operating independently and there is a valid economic reason.
Cuestión planteada 1. Si las operaciones descritas reúnen los requisitos previstos en los artículos 76.3 y 89.2 de la LIS para acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS.
Para acogerse al régimen especial, la aportación debe ser de una rama de actividad entendida como un conjunto de elementos patrimoniales que formen una unidad económica autónoma. La actividad debe existir previamente en la transmitente y permitir que la adquirente la desarrolle en condiciones análogas. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. Respecto a la reducción por cesión de intangibles, solo aplica si los activos están enumerados en el artículo 23 de la LIS.
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