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A company asks whether its distribution packaging business can benefit from the special regime under the LIS. The DGT states that this is possible if the activity branch constitutes a self-sustaining economic unit and meets valuation and share exchange requirements.
Cuestión planteada 1. Confirmación de que la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la LIS al encajar en la descripción de aportación de rama de actividad del apartado 3 del artículo 76 de la propia LIS.
Para acogerse al régimen especial, la aportación debe ser de una rama de actividad que sea un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios como una unidad económica autónoma. La ausencia de un inmueble en la aportación no impide el régimen si la actividad puede continuar en condiciones análogas, por ejemplo, mediante arrendamiento. Asimismo, el canje de valores requiere que la adquirente obtenga la mayoría de los derechos de voto y se cumplan los requisitos de residencia y valoración del artículo 80 de la LIS. Finalmente, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal sin motivos económicos válidos.
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