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A private individual enquires whether the contribution of their real estate leasing activity to a company may qualify for the special regime under the LIS. The DGT responds that this is possible if the assets constitute an activity branch with its own organisation and are carried out for valid economic reasons.
Cuestión planteada 1) 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 aplicar el régimen especial de aportación de ramas de actividad, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Esto requiere una organización empresarial diferenciada que permita identificar una explotación económica previa en el transmitente. Además, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización, y no con el único fin de obtener una ventaja fiscal. El aportante debe llevar la contabilidad conforme al Código de Comercio.
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