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A natural person asks whether contributing real estate and management assets to a company may allow use of the LIS special regime. The DGT states that if it constitutes a business activity and accounts are kept under the Commercial Code, such regime may apply.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para acogerse al régimen especial de aportaciones no dinerarias, la operación debe consistir en una rama de actividad que sea una unidad económica autónoma capaz de funcionar por sus propios medios. En este caso, al contar con medios materiales y humanos, la aportación de la actividad inmobiliaria podría cumplir este requisito. Asimismo, es necesario que el contribuyente lleve la contabilidad conforme al Código de Comercio y que la operación tenga motivos económicos válidos, no siendo su fin principal la ventaja fiscal.
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