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Una sociedad consultante pregunta si la aportación no dineraria de su rama de ingeniería y productos ADAS a una nueva sociedad puede beneficiarse del régimen especial de neutralidad fiscal. La DGT indica que es posible si el patrimonio transmitido constituye una explotación económica autónoma capaz de funcionar por sus propios medios.
Question raised 1. Whether the described non-monetary contribution operation may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014 of November 27 on Corporate Income Tax. In particular, whether:
Para aplicar el régimen de neutralidad fiscal de la aportación de rama de actividad, el patrimonio transmitido debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica en la entidad adquirente. Esto exige una organización empresarial diferenciada y una gestión propia que permita identificar el conjunto patrimonial antes y después de la operación. La existencia de dicha rama de actividad es una cuestión de hecho que debe acreditarse. Finalmente, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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