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A physical person with a property rental business asks whether contributing their activity to a company allows use of the IS special regime and if valid economic reasons exist. The DGT states that if the patrimony constitutes an autonomous economic unit and valid economic reasons exist, the requirements are met.
Cuestión planteada Confirmación de que la operación de reestructuración planteada puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, así como la existencia de motivos económicos válidos a tal efecto.
Para aplicar el régimen especial de aportación de rama de actividad, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. La operación debe realizarse por motivos económicos válidos y no con el principal objetivo de fraude o evasión fiscal. En el caso de la consulta, los motivos alegados podrían considerarse válidos, aunque su existencia es una cuestión de hecho. Asimismo, la transmisión no estará sujeta a IVA si se transmite una unidad económica autónoma.
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