DUGiDocsRégimen fiscal especial de las aportaciones no dinerarias
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The economic environment in which companies operate has changed dramatically in recent decades. From a stable and local environment, we have moved to a global ecosystem, where technological and organizational changes happen very quickly and where talent and innovation have become the core points of competitiveness.
Aware of this situation, the European Union promoted a legislative environment that would allow companies as legal entities to adapt their structures to the needs of each moment, allowing their reorganization without taxation becoming a relevant element in this transformative process. As a result of this stimulus, Directives 90/434/EEC and 2009/133/EC were approved.
The incorporation of the European Union legislation into the Spanish domestic law as internal regulation occurred in 1991. Since then, numerous changes have been made to it, trying to gather up more faithfully European legislation, and also resolving some controversial elements that had appeared in the practical application of it.
However, there remain numerous elements of discussion that question the correct adaptation of Spanish regulations to European regulations and, above all, that cast a shadow over legal certainty regarding their application.
The lack of a clear concept of branch of activity, its lack of integration with similar concepts in the tax field, the absence of a clear commercial procedure for its execution, the double unrealized gain that is generated, the transmission of obligations - tax and non-tax - together with the branch of activity, as well as the application of the anti-abuse clause with the consequences that it entails are just some of the many conflicting and unresolved issues in this matter.
The academic literature and jurisprudence that has dealt with all or some of these aspects is numerous. However, there continue to be unclosed elements of discussion and even, in our opinion, there are some aspects in which the doctrine has not gone into sufficient depth.
The present thesis has not only tried to collect all the previous works on those issues that we understand to be unresolved, but also to propose for each of them the solution that we understand to be correct from the technical-legal point of view
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