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A physical person asks whether contributing a furniture trading activity branch to a company may qualify for the LIS special regime. The DGT states that this is possible if commercial accounting is maintained, an autonomous economic unit is established, and valid economic reasons exist.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de ramas de actividad por personas físicas residentes en la UE puede aplicar el régimen especial si la entidad receptora es residente en España o tiene un establecimiento permanente, y el aportante mantiene al menos un 5% de los fondos propios. Es necesario que los elementos aportados constituyan una unidad económica autónoma y que la actividad exista previamente en la transmitente. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la ventaja fiscal.
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