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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.
Para que el arrendamiento de inmuebles sea actividad económica, la comunidad de bienes debe contar con al menos un empleado con contrato laboral y jornada completa. Si el empleado gestiona inmuebles de distintas comunidades, no se cumple el requisito de dedicación exclusiva y los ingresos son rendimientos del capital inmobiliario. Al no ser actividad económica, la aportación de cuotas de propiedad a una sociedad no puede acogerse al régimen de neutralidad fiscal del artículo 87 de la LIS. Asimismo, la aportación generará el devengo del IIVTNU al no tratarse de bienes integrados en una rama de actividad.
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