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A family group asks whether the contribution of their rural properties and agricultural activities to a company can use the special business reorganisation regime. The DGT states this is possible if accounting requirements, minimum shareholding and valid economic motives are met.
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 sobre Sociedades.
Para que la aportación de elementos patrimoniales distintos de acciones por parte de personas físicas se acoja al régimen especial, estos deben constituir una rama de actividad o estar afectos a actividades económicas con contabilidad según el Código de Comercio. Además, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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