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An farmer asks whether contributing his agricultural estate to an entity may apply to the LIS special regime. The DGT states that such contribution could qualify if it establishes an autonomous economic unit and has valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para que la aportación de una rama de actividad se acoja al régimen especial, el patrimonio segregado debe permitir el desarrollo de una explotación económica identificable. En este caso, los elementos aportados conforman una unidad económica autónoma con medios materiales o humanos suficientes. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la optimización de la gestión o la mejora de la solvencia.
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