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Two individuals ask whether contributing their property leasing activity to a company can qualify under the LIS special regime. The DGT responds that it is possible if the patrimony constitutes an activity branch and there are valid economic reasons.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
El régimen especial es aplicable a las aportaciones de ramas de actividad de contribuyentes del IRPF residentes en la UE que lleven contabilidad según el Código de Comercio. Para ello, el patrimonio aportado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos. Los motivos de economías de escala, mejora de solvencia o unificación de patrimonio pueden considerarse válidos.
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