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A taxpayer inquires whether non-monetary assets from their rental activity can use the LIS special regime. The DGT states this is possible if commercial accounting rules are followed, a minimum shareholding is maintained, and valid economic reasons exist.
Cuestión planteada Si la operación descrita 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.
Para aplicar el régimen especial de aportaciones no dinerarias, el aportante debe participar al menos un cinco por ciento en los fondos propios de la entidad receptora. Los elementos aportados deben constituir una rama de actividad o estar afectos a actividades económicas con contabilidad según el Código de Comercio. Además, la operación debe realizarse por motivos económicos válidos y no tener como principal objetivo el fraude o la ventaja fiscal.
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