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V1880-23 28 June 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación de rama de actividad

Aportación de rama de actividad cannot apply to special regime without commercial accounting

A taxpayer asks whether the assignment of their property leasing activity to a company may qualify for the LIS special regime. The DGT responds that, although the elements appear to constitute an autonomous economic unit, the use of simplified direct estimation and lack of commercial accounting under the Commercial Code prevents application of the regime.

The question raised

Question posed: Whether the proposed operation may benefit from the special regime provided for in Chapter VII of Title VII of the LIS, as well as whether the economic reasons presented may be considered valid.

The DGT's ruling

To benefit from the special regime for the contribution of a line of business, the natural person must maintain their accounting in accordance with the Commercial Code or equivalent legislation. If the taxpayer files under the simplified direct estimation method and fails to comply with the accounting obligations of commercial regulations, they may not apply the special regime provided for in Chapter VII of Title VII of the LIS, regardless of whether the contributed elements constitute an autonomous economic unit.

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