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Una persona física consulta si la aportación de su actividad económica a una nueva sociedad puede acogerse al régimen especial de reestructuración empresarial. La DGT indica que, si se cumplen los requisitos de la LIS, la operación puede gozar de neutralidad fiscal.
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 (régimen fiscal especial de reestructuración empresarial, cambios de forma jurídica).
Para aplicar el régimen de neutralidad fiscal de la LIS, la entidad receptora debe ser residente en España y el aportante debe poseer al menos el 5% de los fondos propios. Los elementos aportados deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. En este caso, la aportación constituye una rama de actividad si conforma una unidad económica autónoma. Si se aplica el régimen, el aportante no integra renta en su IRPF y las participaciones mantienen los valores y fechas de adquisición originales, salvo para las existencias que tributan por separado.
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