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A real estate rental professional asks whether they can contribute their activity to a company and then split it to facilitate generational transition. The DGT responds that the operation may qualify for the special IS regime if it is proven that the contribution constitutes a branch of activity and the spin-off is proportional.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La aportación de una empresa individual puede acogerse al régimen especial de IS si el patrimonio constituye una rama de actividad, es decir, una unidad económica autónoma con organización propia. No es requisito que los libros contables estén legalizados, siempre que la contabilidad se ajuste al Código de Comercio. La escisión total proporcional también puede aplicar este régimen. Para la exención en el Impuesto sobre el Patrimonio, las entidades deben cumplir los requisitos de actividad económica del IRPF.
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