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A couple in a community of property regime asks whether contributing their retail business to a society may qualify for the LIS special regime. The DGT confirms it is possible, provided the requirements of participation and allocation are met, and valid economic motives exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportación de activos, la entidad receptora debe ser residente en España y el aportante debe participar al menos en el 5% de los fondos propios. Los elementos patrimoniales deben estar afectos a actividades económicas y su contabilidad debe seguir el Código de Comercio. En el caso de bienes de titularidad común por matrimonio de gananciales, se consideran afectos a la actividad económica. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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