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A physical person asks whether contributing their rental activity to a company may apply the special IS regime and if valid economic reasons exist. The DGT responds that if the contribution constitutes an activity branch and legal requirements are met, the special regime may apply and the cited economic grounds are valid.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La aportación de elementos patrimoniales puede acogerse al régimen especial si constituye una rama de actividad, es decir, un conjunto de elementos capaces de funcionar por sus propios medios. Para ello, la actividad debe existir previamente en el transmitente y contar con una organización empresarial diferenciada. Si se cumplen los requisitos del artículo 87 de la LIS y los motivos son económicos (como el relevo generacional o la mejora de la gestión), no se integrará renta en el IRPF del aportante. En IVA, la operación será no sujeta si se transmiten medios materiales y humanos suficientes para desarrollar la actividad, de lo contrario será una mera cesión de bienes.
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