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A taxpayer inquired whether the contribution of land, buildings, and machinery to a new company could qualify for the special regime under the Corporate Income Tax Act (LIS) to facilitate family succession. The Directorate General of Taxes (DGT) indicates this is possible provided the assets are used for the economic activity, accounting is maintained in accordance with the Commercial Code, and valid economic reasons exist.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de la LIS, los elementos aportados deben estar afectos a actividades económicas con contabilidad según el Código de Comercio y el aportante debe mantener al menos un 5% de la entidad. Los motivos de sucesión familiar podrían considerarse razones económicas válidas, siempre que no sea una operación con fines meramente fiscales. En el IRPF, las existencias transmitidas tributan como rendimientos de actividad económica, mientras que el resto de elementos siguen reglas de ganancias patrimoniales, salvo que se aplique el régimen especial, en cuyo caso se mantienen valores y fechas de adquisición.
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