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A natural person enquires whether contribution of their real estate rental business activity may use the LIS special regime. The DGT states this is possible if the asset constitutes an autonomous economic unit and the transaction has valid economic motives beyond tax advantages.
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 sobres Sociedades.
Para aplicar el régimen especial de aportación de rama de actividad, el patrimonio transmitido debe constituir una unidad económica que permita el desarrollo de una explotación económica autónoma en la entidad adquirente. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reorganización familiar, mejora de gestión, capacidad comercial y búsqueda de financiación pueden considerarse válidos.
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