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A retail trader asks whether contributing their footwear sales activity to a new company may apply the LIS special regime and how it would be taxed in IRPF and VAT. The DGT states that the special regime may apply if conditions of economic unity, accounting practices and valid economic motives are met, detailing the treatment of stock and fixed assets.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el patrimonio constituye una unidad económica capaz de operar por sus propios medios y se cumplen los requisitos del artículo 87 de la LIS, incluyendo la llevanza de contabilidad según el Código de Comercio. En IRPF, las existencias tributan como rendimientos de actividad económica del titular, mientras que el inmovilizado genera ganancias o pérdidas patrimoniales. En IVA, si la transmisión no está sujeta, la adquirente puede deducir la cuota de las existencias según el artículo 155 de la Ley 37/92.
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