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A physical person asks whether contributing their property rental activity to a society can use the special merger and split regime. The DGT states this is possible if the patrimony forms an autonomous economic unit and the motives are valid economic ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse 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 del Capítulo VII de la LIS, la aportación debe ser de una rama de actividad que constituya 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, sino motivos económicos válidos. En el caso planteado, los motivos de sucesión familiar y profesionalización de la gestión pueden considerarse económicamente válidos.
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