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A rights exploitation professional enquires whether contributing their activity to a company may qualify for the LIS special regime. The DGT responds that it is possible if the contributed elements constitute an autonomous economic unit and the transaction is based on valid economic reasons, not merely tax advantages.
Cuestión planteada 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.
La aportación de una rama de actividad puede acogerse al régimen especial si el patrimonio segregado permite por sí mismo el desarrollo de una explotación económica autónoma. Para ello, los elementos deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o la reestructuración.
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