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A natural person asks whether their agricultural enterprise can be contributed to a limited liability company under the special regime of Corporate Income Tax. The DGT responds that this is possible if the contribution forms an autonomous economic unit, maintains commercial accounting, and there are valid economic reasons.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una rama de actividad permite el régimen especial de la LIS si el patrimonio constituye una unidad económica autónoma capaz de desarrollar una explotación por sus propios medios. Para el IS, basta con llevar la contabilidad según el Código de Comercio desde al menos el ejercicio anterior. En cuanto al IVA, la transmisión no estará sujeta si se trata de una unidad económica autónoma. Respecto al IIVTNU, no se devengará si los terrenos son rústicos o si se cumplen los requisitos de la disposición adicional segunda de la LIS.
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