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A taxpayer inquires whether the contribution of a fuel station to a company can qualify for the special LIS regime. The DGT states that this is possible if the capital constitutes an activity branch and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial, el patrimonio aportado debe constituir una rama de actividad, entendida como una unidad económica autónoma capaz de funcionar por sus propios medios. El aportante debe llevar la contabilidad según el Código de Comercio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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