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A taxpayer asks whether a plot of land, a restaurant building and tourist apartments can qualify for the LIS special regime. The DGT responds that only assets linked to economic activity and maintained under commercial accounting can qualify, excluding tourist apartments if they do not meet this requirement.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para que la aportación de elementos patrimoniales no dinerarios se acoja al régimen especial de la LIS, deben estar afectos a actividades económicas con contabilidad según el Código de Comercio o que constituyan una rama de actividad. Los bienes que no se encuentren afectos a una actividad económica no podrán acogerse a dicho régimen. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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