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A natural person enquires whether contributing their business assets (livestock, agriculture and forestry) to a company may qualify for the special LIS regime. The DGT states that, based on the facts, the requirements of activity branch and valid economic motives are satisfied.
Cuestión planteada Si la operación descrita puede acogerse 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.
Para que la aportación de elementos patrimoniales por un contribuyente del IRPF se acoja al régimen especial, estos deben constituir una rama de actividad o estar afectos a actividades económicas con contabilidad según el Código de Comercio. Asimismo, el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriéndose motivos económicos válidos distintos de la mera ventaja fiscal.
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