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A holding company wishes to contribute its housing rental activity to a new company (Newco). The DGT examines whether this operation qualifies as a non-cash contribution of an activity branch to apply the corporate income tax neutrality regime.
Cuestión planteada 1. Si la operación descrita se podría acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como si los motivos que justifican la operación pueden considerarse válidos a los efectos de su aplicación
La operación puede calificarse como aportación no dineraria de rama de actividad si el patrimonio transmitido constituye una unidad económica autónoma capaz de funcionar por sus propios medios. Para ello, la actividad debe existir previamente en la transmitente con una organización empresarial diferenciada y un conjunto de activos y pasivos identificados. Si se cumplen estos requisitos y el objetivo no es el fraude o la evasión fiscal, se aplicará el régimen de neutralidad fiscal, valorando los bienes y las acciones recibidas por sus valores fiscales previos.
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