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A physical person wishes to contribute their share in a community of property (rural properties) to a new company. The DGT states that the contribution of an ideal share by a community member may qualify for the LIS special regime if residence, minimum participation and accounting requirements are met.
Cuestión planteada Confirmar que la operación de aportación no dineraria descrita anteriormente se calificaría objetivamente dentro del régimen especial previsto en el artículo 87.1 de la LIS cumpliendo los requisitos de dicho artículo.
La aportación de la cuota ideal de un comunero se considera una aportación no dineraria bajo el artículo 87.1 de la LIS. Para aplicar el régimen de neutralidad fiscal, la entidad receptora debe ser residente en España, el aportante debe poseer al menos un 5% de los fondos propios y los bienes deben estar afectos a una actividad económica con contabilidad según el Código de Comercio. Esta contabilidad debe ser llevada por la comunidad de bienes, bastando con que se realice desde al menos el ejercicio anterior a la aportación.
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