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A couple asks whether renting property under community of goods constitutes an economic activity and whether they can apply fiscal neutrality when contributing assets to a company. The DGT responds that such rentals are not economic activities unless a full-time employee is hired for each community, and since they are not economic activities, the fiscal neutrality regime under LIS does not apply.
Cuestión planteada 1. Consideración de la existencia o no de actividad económica en sede de la comunidad de bienes.
El arrendamiento de inmuebles solo es actividad económica si se utiliza al menos un empleado con contrato laboral y jornada completa para su ordenación. En las comunidades de bienes, este requisito debe cumplirse de forma separada para cada comunidad. Si no se cumple, los ingresos son rendimientos del capital inmobiliario. Al no ser actividad económica, no se puede aplicar el régimen de neutralidad fiscal de la aportación de bienes a sociedades del artículo 87 de la LIS.
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