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Two married individuals consult whether they can contribute their meat trading activities and a property to a company under the special regime. The DGT states that the contribution of the business activity requires it to constitute an autonomous economic unit and that the activity must already exist in the contributing party, while for the property, the requirements of participation and allocation must be met.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para la aportación de una rama de actividad, el patrimonio debe constituir una unidad económica capaz de funcionar por sus propios medios y permitir que la adquirente realice la misma actividad en condiciones análogas. En el caso de aportaciones no dinerarias de inmuebles, deben cumplirse los requisitos de residencia, participación mínima del 5% en fondos propios y afectación a actividad económica con contabilidad mercantil. Los motivos económicos alegados para la operación podrían ser válidos según el artículo 89.2 de la LIS, aunque su validez final depende de los hechos y circunstancias reales.
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