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A natural person enquires whether contributing their construction activity to a company may qualify for the special LIS regime. The DGT states that this is possible if the assets form an autonomous economic unit and the reasons for the transaction are economic, not merely fiscal.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la LIS, así como si los motivos económicos descritos pueden considerarse económicamente válidos a los efectos de la aplicación del citado régimen.
Para aplicar el régimen especial de aportación de rama de actividad (art. 87.2 LIS), el patrimonio transmitido debe constituir una unidad económica capaz de funcionar por sus propios medios y la adquirente debe poder realizar la misma actividad en condiciones análogas. Los motivos de la operación, como la simplificación administrativa o la separación de patrimonio, podrían ser económicamente válidos según el art. 89.2 LIS, aunque su valoración es una cuestión de hecho. En caso de sucesión a título universal, la entidad adquirente asume los derechos y obligaciones tributarias, incluyendo el mantenimiento de incentivos como la Reserva para Inversiones en Canarias.
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