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The applicants proposed a business restructuring through the contribution of resources to an entity. The DGT determined that the operation does not constitute a contribution of a business line for Corporate Tax purposes because the entirety of the economic unit is not transferred, and that the transfer of individual elements is subject to VAT as they do not constitute an autonomous economic unit within the transferor.
Cuestión planteada 1º) Si la operación descrita tiene la consideración de aportación de rama de actividad de acuerdo con lo dispuesto en el artículo 76.3 de la LIS y, por tanto, acogerse al régimen fiscal especial del capítulo VII del Título VII de dicha norma.
Para que una aportación de elementos patrimoniales se considere no sujeta a IVA, los elementos transmitidos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en la sede del transmitente. La valoración de este requisito debe realizarse de forma individualizada para cada transmisión y no de forma global respecto al adquirente. Si la transmisión no incluye una estructura organizativa de factores de producción que permita dicha autonomía en el transmitente, se considerará una mera cesión de bienes sujeta al impuesto.
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