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An individual inquires whether the contribution of their line of business (ice cream shop business) to a company may qualify for the special restructuring regime. The DGT responds that, if the elements constitute an autonomous economic unit and the operation has valid economic purposes, the operation is a restructuring not subject to and exempt from ITPAJD.
Question posed: Taxation of the operation.
Contributions of a line of business that allow for the development of an economic exploitation may qualify for the special regime of the LIS. Being considered restructuring operations, they are not subject to the corporate operations modality of the ITPAJD and are exempt under the modalities of onerous asset transfers and documented legal acts. To this end, the operation must respond to valid economic reasons and not have fraud or tax evasion as its primary objective.
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