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A natural person asks whether they can contribute their restaurant activity to a limited liability company under the LIS special regime, even if a personal loan cannot change ownership. The DGT confirms this is possible if the assets form an autonomous economic unit, but the company cannot deduct expenses from such a loan.
Cuestión planteada Si se realiza la operación de aportación no dineraria de rama de actividad en los términos descritos, incluyendo la financiación mencionada, pero manteniendo la titularidad del préstamo y la cuenta de crédito a nombre de la persona física, debido a la imposibilidad de hacer el cambio:
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