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An individual entrepreneur asks whether contributing their vehicle trading activity to a new company qualifies for the special IS regime and whether valid economic grounds exist, in addition to patrimonial exemption.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Tótulo VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el patrimonio constituye una unidad económica autónoma que permita desarrollar la explotación en la sociedad adquirente. Para ello, la actividad debe existir previamente en la transmitente y la operación no debe tener como objetivo principal la ventaja fiscal, sino motivos económicos válidos. Respecto al Impuesto sobre el Patrimonio, la exención de las participaciones requiere que la entidad no gestione patrimonios, que la participación sea al menos del 5% y que el sujeto pasivo ejerza funciones de dirección con una remuneración superior al 50% de sus rendimientos.
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