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An farmer asks whether they can transfer their agricultural activity to a limited company under the special regime for mergers and splits. The DGT confirms this is possible if participation, allocation, and accounting requirements are met, clarifying that gain-producing assets are considered part of the activity.
Cuestión planteada Si se podría realizar la citada aportación de la actividad agrícola a la sociedad limitada, catalogándola como aportación de rama de actividad y acogerse al Régimen Fiscal Especial de Escisiones y Fusiones.
Para aplicar el régimen de neutralidad fiscal de la LIS, la entidad receptora debe ser residente en España, el aportante debe participar al menos un 5% en los fondos propios y los elementos deben estar afectos a la actividad con contabilidad según el Código de Comercio. En el caso de bienes gananciales, se consideran afectos a la actividad independientemente de la titularidad común. Si se aplica el régimen especial, las participaciones recibidas conservan los valores y fechas de adquisición de los elementos aportados, excluyendo las existencias.
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