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A veterinary professional inquires whether restructuring their activity by contributing assets to a commercial company constitutes a valid economic reason for applying the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) responds that the reasons cited may be considered valid, provided that all legal requirements are met.
Question posed: Whether the causes for proceeding with the described restructuring are considered valid economic reasons to benefit from the special regime established in Article 89.2 of the Corporate Income Tax Law.
Para aplicar el régimen especial de aportación de activos, la persona física debe cumplir los requisitos del artículo 87 de la LIS, como la residencia de la entidad receptora, la participación mínima del 5% en los fondos propios y que los elementos estén afectos a una actividad económica con contabilidad según el Código de Comercio. Los motivos de concentrar la actividad, mejorar la gestión y permitir la participación de un familiar pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, la Administración podrá comprobar que la operación no tiene como objetivo principal el fraude o la evasión fiscal.
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