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A taxpayer asks whether the contribution of their passenger transport activity to a company may apply to the LIS special regime. The DGT states that this is possible if the capital block constitutes an activity branch and is carried out for valid economic reasons.
Cuestión planteada Si la operación descrita puede 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 aplicar el régimen especial de aportaciones no dinerarias, el patrimonio segregado debe constituir una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios. El bloque aportado debe permitir el desarrollo de una explotación económica autónoma en la entidad adquirente. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos que no sean la mera búsqueda de una ventaja fiscal.
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