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Contributors inquire whether contributions of land, machinery and other assets to a company may qualify for the special LIS regime. The DGT states this is possible if residence requirements, a minimum 5% shareholding and economic activity alignment are met, provided there are no purely fiscal motives.
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La aportación de elementos patrimoniales puede acogerse al régimen especial del artículo 87.1 de la LIS si la entidad receptora es residente en España, cada aportante mantiene al menos un 5% de los fondos propios y los bienes están afectos a actividades económicas con contabilidad según el Código de Comercio. Para los terrenos, deben formar parte de un arrendamiento de negocio o industria para considerarse afectos. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal según el artículo 89.2 de la LIS. En el IRPF, las existencias se integran en la base general, mientras que el resto de elementos sigue las reglas de ganancias patrimoniales, pudiendo aplicar el régimen especial para diferir la renta.
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