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An individual queried whether contributing their agricultural holding to a company could qualify for the special regime under the Corporate Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that while agricultural activity constitutes a branch of activity, land hosting wind turbines does not qualify if it is not dedicated to agricultural purposes.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una rama de actividad cumple los requisitos del artículo 87.2 de la LIS si el patrimonio constituye una unidad económica autónoma que permite desarrollar la explotación en la sociedad adquirente. No obstante, los terrenos que generan cánones por energía eólica no se consideran afectos a la actividad agrícola, por lo que su aportación no puede acogerse al régimen especial. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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