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A natural person enquires whether a merger followed by the contribution of their rental activity and share in a community of property may qualify for the special LIS regime. The DGT responds that this is possible if the requirements relating to business activity, accounting and shareholding are met, and if the motives are economic.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de una actividad puede acogerse al régimen especial si el patrimonio constituye una rama de actividad (unidad económica autónoma) y se lleva contabilidad según el Código de Comercio. La aportación de una cuota de participación en una comunidad de bienes se considera aportación no dineraria especial y requiere que la comunidad de bienes desarrolle una actividad económica y lleve contabilidad. Los motivos de eficiencia económica alegados se consideran válidos para evitar la aplicación de la exclusión por fraude o ventaja fiscal.
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