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A taxpayer has enquired whether the contribution of their commercial activity to a new company can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that, as the taxpayer files under the objective estimation method, the existence of a distinct line of business and compliance with mandatory accounting requirements are not clearly established.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal 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 de aportaciones no dinerarias, es imprescindible que la aportación sea de una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. En el caso de residentes en la UE, dicha actividad debe llevar contabilidad conforme al Código de Comercio. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la ventaja fiscal.
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