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An insurance agent asks whether they can contribute their insurance portfolio to a new limited company. The DGT states that the special LIS regime may apply if the portfolio relates to an economic activity and legal requirements are met, provided it is not for purely fiscal reasons.
Cuestión planteada Tratamiento de la aportación de la cartera de seguros a la sociedad mercantil referida en el Impuesto sobre la Renta de las Personas Físicas.
La operación podrá acogerse al régimen especial de la LIS si la cartera de seguros está afecta a una actividad económica con contabilidad según el Código de Comercio y se cumplen los requisitos del artículo 87 de la LIS. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. En caso de no aplicarse el régimen especial, la aportación generará una ganancia o pérdida patrimonial según los artículos 33.1 y 37.1 d) de la LIRPF.
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