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A shipping company has enquired whether the transfer of a barge to another entity can benefit from the special regime for business reorganisations and if it is exempt from VAT. The DGT has determined that it does not constitute a business line because the transferee will not carry out the same activity as the transferor, and that the transaction is subject to VAT as it is a mere transfer of assets.
Cuestión planteada 1º) Si las operaciones descritas puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La transmisión de la gabarra no califica como escisión parcial ni aportación de rama de actividad porque el patrimonio no constituye una unidad económica que permita desarrollar una actividad que ya existiera en la transmitente. No obstante, la aportación puede acogerse al régimen especial de la LIS si la aportante mantiene al menos un 5% de la entidad adquirente y existen motivos económicos válidos. Respecto al IVA, la operación está sujeta al impuesto por ser una mera cesión de bienes sin la estructura organizativa necesaria para constituir una unidad económica autónoma.
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