{"id":3815,"date":"2012-07-27T08:05:54","date_gmt":"2012-07-27T08:05:54","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=3815"},"modified":"2023-08-02T07:26:14","modified_gmt":"2023-08-02T07:26:14","slug":"aportacion-parcial-de-activos-ausencia-del-caracter-autonomo-de-las-actividades-aportadas","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/es\/aportacion-parcial-de-activos-ausencia-del-caracter-autonomo-de-las-actividades-aportadas\/","title":{"rendered":"Aportaci\u00f3n parcial de activos: ausencia del car\u00e1cter aut\u00f3nomo de las actividades aportadas"},"content":{"rendered":"

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When the actividad aportada dependa de otras actividades auxiliares, no constituye una rama de actividad independiente, susceptible de acogerse al r\u00e9gimen de aportaci\u00f3n parcial de activos.\u00a0A Company has brought to another company, for a company, its manufacturing and marketing activities for PVC components and, for this company, its manufacturing and marketing activities for rollable Persianas.\u00a0Coloc\u00f3 esta operaci\u00f3n bajo el preferential r\u00e9gimen de\u00a0<\/span>aportes patrimoniales parciales<\/span><\/a>\u00a0.<\/span><\/h2>\n

During a hearing of cuentas, the administration questioned the benefit of this regimen to consider that the activities carried out did not constitute a complete collection of activities for the transmitted society.\u00a0This analysis is confirmed by the Tribunal Administrativo de Apelaci\u00f3n de Douai.<\/span><\/p>\n

El juzgado se\u00f1ala que las dos actividades interpuestas se desarrollan en un mismo local.\u00a0Adem\u00e1s, la escritura de aportaci\u00f3n estipula que las actividades del aportante est\u00e1n \u201cagrupadas\u201d y que es imposible calcular el resultado contable espec\u00edfico de cada actividad.<\/span><\/p>\n

Adem\u00e1s, estas dos actividades tienen en com\u00fan sus servicios administrativos pero tambi\u00e9n los servicios t\u00e9cnicos, de desarrollo y de transporte.<\/span><\/p>\n

En consecuencia, no es probable que las dos actividades se realicen de forma independiente dentro del contribuyente.\u00a0La sociedad no puede, por tanto, acogerse al r\u00e9gimen de aportaciones parciales de patrimonio.<\/span><\/p>\n

Buen abogado,\u00a0<\/span>Gr\u00e9gory DAMY<\/span><\/a>\u00a0Derecho de sociedades, transferencia parcial de activos<\/span><\/p>\n<\/div>\n

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When the actividad aportada dependa de otras actividades auxiliares, no constituye una rama de actividad independiente, susceptible de acogerse al r\u00e9gimen de aportaci\u00f3n parcial de activos.\u00a0A Company has brought to another company, for a company, its manufacturing and marketing activities for PVC components and, for this company, its manufacturing and marketing activities for rollable Persianas.\u00a0Coloc\u00f3 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[296,24],"tags":[],"class_list":["post-3815","post","type-post","status-publish","format-standard","hentry","category-derecho-mercantil-y-de-sociedades","category-droit-commercial-et-des-societes"],"yoast_head":"\nAportaci\u00f3n parcial de activos: ausencia del car\u00e1cter aut\u00f3nomo de las actividades aportadas - 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