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A taxpayer asks whether the contribution of their commercial property leasing activity can use the LIS special regime. The DGT states that it may apply if the entity forms an autonomous economic unit, provided accounting requirements and valid economic reasons are met.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una rama de actividad puede acogerse al régimen especial si el patrimonio segregado permite el desarrollo de una explotación económica identificable. En este caso, el conjunto de elementos constituye una rama de actividad al contar con medios humanos y materiales. Para su aplicación, es necesario que la contabilidad se lleve según el Código de Comercio y que la operación no tenga como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos más allá de la mera ventaja fiscal.
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