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A taxpayer asks whether the contribution of their coffee bar and retail activities to a company can qualify for the LIS special regime. The DGT states that this is possible if the capital forms an autonomous economic unit, accounts are kept in accordance with the Commercial Code, and valid economic reasons exist.
Cuestión planteada
Para que la aportación de una rama de actividad por personas físicas se acoja al régimen especial, el patrimonio transmitido debe constituir una unidad económica capaz de funcionar por sus propios medios. Es necesario que la actividad exista previamente en el transmitente y que se lleve la contabilidad conforme al Código de Comercio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. La valoración de si los motivos son válidos depende de los hechos y circunstancias de cada caso.
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