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A taxpayer asks whether the contribution of their retail business can qualify for the LIS special regime. The DGT responds that it is possible if the contribution constitutes a business activity and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el patrimonio segregado permite el desarrollo de una explotación económica autónoma. Para evitar el régimen general, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como fin principal el fraude o la evasión fiscal. En el IRPF, si aplica el régimen especial, no se integra renta y las participaciones mantienen los valores y fechas de adquisición de los elementos aportados. Respecto al IIVTNU, no se devengará si los terrenos aportados se hallan integrados en una rama de actividad.
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