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A taxpayer inquired whether they could contribute assets from their transport business to a company to satisfy the requirements for establishing and maintaining the Canary Islands Investment Reserve (RIC). The DGT indicated that this is possible through the special regime for non-monetary contributions, provided that an entire line of business is contributed.
Cuestión planteada Si el consultante podría aportar los bienes afectos a la RIC a la Sociedad Limitada Unipersonal y que sea dicha sociedad la que cumpla con los requisitos de materialización y mantenimiento de dichos activos de acuerdo con la normativa de la RIC.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el patrimonio constituye una unidad económica capaz de operar por sus propios medios. En este caso, la entidad adquirente se subroga en los derechos y obligaciones tributarias, asumiendo el cumplimiento de los requisitos para continuar aplicando los beneficios fiscales y las obligaciones de materialización y mantenimiento de la RIC. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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