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An farmer asks whether contributing their farm to a limited liability company can qualify for the special IS regime, whether it constitutes a valid economic reason, and its treatment under VAT, ITP/AJD and IRPF. The DGT states that if the existence of an autonomous economic unit is proven, the operation meets the requirements for the special IS regime and is exempt from VAT.
Cuestión planteada 1. 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 acogerse al régimen especial de IS, la aportación debe constituir una rama de actividad que sea una unidad económica autónoma capaz de desarrollar la explotación por sí misma. La operación no estará sujeta a IVA si los elementos transmitidos forman una unidad económica autónoma con estructura organizativa de factores de producción. En cuanto al ITP y AJD, la operación es una reestructuración que no está sujeta a la modalidad de operaciones societarias y está exenta en las demás modalidades. Respecto al IRPF, las existencias transmitidas generan rendimientos de actividades económicas y no ganancias patrimoniales.
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