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A physical person asks whether contributing a solar installation to a company may benefit from the special restructuring regime. The DGT states it could be possible if the requirements for activity branch or non-monetary contribution are met, and valid economic reasons exist.
Cuestión planteada -Si la operación de reestructuración planteada en el escrito de consulta 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 y si existen motivos económicos válidos.
La operación puede acogerse al régimen especial si la aportación constituye una rama de actividad (unidad económica autónoma) o una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para ello, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de participación y los bienes deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. No es necesario que los libros estén legalizados según el artículo 27 del Código de Comercio, bastando con cumplir el artículo 25. Los motivos de limitación de responsabilidad o planificación sucesoria podrían ser económicos válidos, aunque su valoración es de hecho.
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