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A physical person asks whether contributing their property rental activity to a new company constitutes a special non-cash contribution. The DGT responds that it may meet the requirements if the asset forms an autonomous economic unit and there are valid economic reasons.
Cuestión planteada Si la aportación de la actividad de arrendamiento de oficinas, locales y viviendas a una sociedad de nueva creación, puede considerarse como una aportación no dineraria especial a los efectos de lo previsto en el artículo 87.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, el patrimonio segregado debe constituir una rama de actividad, entendida como una unidad económica capaz de funcionar por sus propios medios. La actividad debe existir previamente en el transmitente para permitir la identificación del conjunto patrimonial. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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