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A natural person asks whether contributing their property rental activity to a new company constitutes a valid non-monetary contribution, the validity of the reasons, and the VAT, ITPAJD and IIVTNU treatment. The DGT states that if the activity constitutes an autonomous economic unit, it may meet the requirements for the special IS regime and be exempt from VAT.
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 de IS, la aportación debe constituir una rama de actividad que sea una unidad económica autónoma capaz de funcionar por sus propios medios. Si se cumplen estos requisitos y los motivos económicos son válidos, la operación no estará sujeta al IVA por ser una transmisión de unidad económica. En cuanto al ITPAJD, la operación es una reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta en las demás modalidades. Respecto al IIVTNU, no se devengará si los terrenos se hallan integrados en una rama de actividad.
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