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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 desarrollar una explotación económica autónoma en la entidad adquirente. Además, la actividad debe existir previamente en la transmitente para permitir la identificación del conjunto patrimonial. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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