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A company asks whether transferring a real estate leasing activity to its subsidiary can qualify for the LIS special regime. The DGT confirms it can, provided the transferred assets form an autonomous economic unit and the transaction has valid economic reasons.
Cuestión planteada Si puede aplicarse a la operación descrita el régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la aportación debe consistir en una rama de actividad entendida como un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios. La actividad debe existir previamente en la transmitente y poder desarrollarse de forma autónoma en la adquirente en condiciones análogas. Además, la operación no debe tener como objetivo principal la ventaja fiscal, debiendo acreditarse motivos económicos válidos y la existencia de una gestión y organización diferenciada.
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