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A physical person enquires whether a non-cash contribution of a hotel and restaurant may benefit from the LIS special regime. The DGT responds that it is possible provided the assets are elements related to an economic activity with commercial accounting under the Commercial Code and other legal requirements are met.
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, como aportación no dineraria de elementos patrimoniales afectos a una actividad económica cuya contabilidad se lleve con arreglo a lo dispuesto del Código de Comercio.
La aportación podrá acogerse al régimen especial del artículo 87.1 de la LIS si los elementos son afectos a una actividad económica y se lleva contabilidad según el Código de Comercio. Si la cesión mediante arrendamiento de industria constituye la cesión de una unidad económica con vida propia, los bienes se consideran afectos. No será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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