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A taxpayer asks whether their property leasing business can benefit from the LIS special regime. The DGT states that a separate economic unit must be declared and the operation must not primarily aim at tax advantage.
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.
El régimen especial requiere que el patrimonio aportado sea una rama de actividad, entendida como un conjunto de elementos capaces de funcionar por sus propios medios y que constituya una unidad económica autónoma. Además, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. La existencia de la rama de actividad es una cuestión de hecho que el sujeto pasivo debe acreditar.
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