Analogía y fraude de ley en aportaciones no dinerarias (comentario a la STS 3677/2021, de 1 de octubre de 2021)
ISSN: 1696-0173
Année de publication: 2022
Número: 1
Pages: 199-210
Type: Article
D'autres publications dans: Nueva fiscalidad
Résumé
Spanish Supreme Court decides on the application of special business restructuring regime regulated by the Consolidated Tax Corporate Law (2004) to capital gains from non-monetary contributions of assets and debts. Despite having stated that analogy does not apply, the judgment is based on the analogical integration of the precept regarding non-monetary contributions (art. 94 TRLIS) with the article which regulates the contributions of branch of activity (art. 83 TRLIS). It excludes the risk of legal fraud suggested by the Administration and by the Audiencia Nacional. Based on the admission of the valid economic reasons for the operation by the parties, it admits the right to deferral of the tax on all capital gains, including those which correspond to the value of the asset compensated with debts. The paper focuses on demonstrating the inadmissibility of resorting to analogy to resolve the case, as well as the possibility of incurring in a legal fraud implemented through a non-monetary contribution of assets and debts. Furthermore, I argue that a proper qualification of the facts makes the analogical integration of art. 94 unnecessary and eliminates the risk of fraudulent use of the non-monetary contribution. Finally, I consider that the capital gain corresponding to the value of the asset compensated with debts is subject to the Corporation Tax and that the acquiring company must pay the Tax on Capital Transfers
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