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A natural person asks whether they can contribute their Lotteries Administration to a limited company under the special regime for activity branch contributions. The DGT responds that, as commercial accounting is not maintained in accordance with the Commercial Code, the fiscal neutrality regime cannot apply.
Cuestión planteada Si resultaría de aplicación el régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014 del Impuesto sobre Sociedades, en relación con la operación descrita de aportación de la actividad económica de una Administración de Lotería ejercida por persona física a una sociedad limitada unipersonal, en la que el aportante ostentará la totalidad del capital social, y si los motivos económicos expuestos son considerados válidos a los efectos de permitir la aplicación del citado régimen especial de aportación no dineraria de rama de actividad.
Para aplicar el régimen de neutralidad fiscal en la aportación de una rama de actividad, es requisito que la contabilidad se lleve conforme al Código de Comercio. La DGT señala que basta con llevar dicha contabilidad desde, al menos, el ejercicio anterior a la aportación. Si no se cumple este requisito, la operación no se considera aportación de rama de actividad a efectos del régimen especial de la LIS. En tal caso, se aplicará el régimen general de ganancias o pérdidas patrimoniales en el IRPF.
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