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A community of property intends to contribute its undivided shares in a plot of land to a limited company. The DGT rules that the special regime under Article 94.1 of the TRLIS may apply, provided that the requirements regarding residency, minimum participation, and use for economic activity are met.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial si la entidad receptora es residente o tiene establecimiento permanente, los aportantes mantienen al menos un 5% de los fondos propios y la comunidad desarrolla una actividad económica con contabilidad mercantil. Para que los terrenos se consideren afectos a actividad económica, debe analizarse si los partícipes realizan efectivamente una actividad de promoción inmobiliaria. Los motivos de reestructuración para mejorar el control de la actividad se consideran económicamente válidos.
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