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A married couple wishes to contribute their business activities (livestock and hospitality) to new limited companies. The DGT confirms they may benefit from the special IS regime, be exempt from VAT, and avoid ITP/AJD taxation under certain conditions.
Cuestión planteada 1º) Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La aportación de cada cónyuge puede acogerse al régimen especial de IS si se cumplen los requisitos de participación y afectación a actividad económica. Para el IS, basta con llevar contabilidad según el Código de Comercio desde el ejercicio anterior. En cuanto al IVA, la operación no está sujeta si se transmite una unidad económica autónoma. Respecto al ITP/AJD, la operación será no sujeta o exenta según se califique como reestructuración.
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