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A taxpayer wishes to contribute their real estate leasing activity to a new company to facilitate generational transition and limit liability. The DGT examines whether the operation meets the conditions for qualifying under the fiscal neutrality regime of the Corporate Income Tax.
Cuestión planteada 1.) Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen de neutralidad fiscal, la entidad receptora debe ser residente en España, el aportante debe participar al menos un 5% en los fondos propios y los elementos deben estar afectos a una actividad económica con contabilidad según el Código de Comercio. En el caso de arrendamiento de inmuebles, la actividad es económica si se emplea al menos una persona con contrato laboral a jornada completa. Los inmuebles deben haber estado afectos a la actividad durante al menos tres años antes de la aportación. La contabilidad debe llevarse según el Código de Comercio, siendo suficiente con que se realice desde, al menos, el ejercicio anterior a la aportación.
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