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An agricultural company has requested a ruling on whether the contribution of two rural estates to two new entities (NewCo1 and NewCo2) can qualify for the special tax neutrality regime. The Directorate General for Taxes (DGT) has determined that the transaction could meet the requirements for said regime, either as a contribution of business branches or as a contribution of assets.
Cuestión planteada - Si resulta de aplicación el régimen especial contemplado en el capítulo VII del título VII de la Ley del Impuesto sobre de Sociedades.
La operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. Si los elementos aportados constituyen una rama de actividad (unidad económica autónoma), se aplicaría el artículo 76.3. Si no constituyen una rama de actividad, se puede aplicar el régimen de aportación de elementos patrimoniales del artículo 87.1, siempre que la adquirente sea residente y la aportante mantenga al menos un 5% del capital. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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