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A consulting entity asks whether the contribution of physical property by individuals can qualify for the special non-monetary contribution regime. The DGT responds that this is not possible because the assets appear to come from personal wealth and are not linked to any economic activity.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, los elementos patrimoniales distintos de acciones o participaciones aportados por residentes en la UE deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. En este caso, al derivar las fincas del patrimonio personal sin afectación previa a actividad económica, no se cumplen los requisitos del artículo 87.d) de la LIS.
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