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The inquiry asks whether contributions from various activity branches and social participations can qualify for the special LIS regime. The DGT responds that for activity branches, there must be a distinct corporate structure enabling autonomous economic operation, and for participations, the requirements relating to ownership and residence must be met.
Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que la aportación de una rama de actividad se acoja al régimen especial, el patrimonio transmitido debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada, con medios materiales y personales que permitan una gestión separada. En cuanto a la aportación de participaciones sociales, se deben cumplir los requisitos de residencia de la adquirente y la participación mínima del 5% en los fondos propios. La aplicación del régimen queda condicionada a que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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