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A query was raised regarding whether the contribution of ideal shares of a community of property to a company can qualify for the special Corporate Tax regime and whether the economic motives are valid. The Directorate General for Taxes (DGT) responds that this is possible provided legal requirements are met and that the motives presented are economically valid.
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 las cuotas de participación de los miembros de una comunidad de bienes a una sociedad puede acogerse al régimen especial del artículo 94.1 del TRLIS si se cumplen los requisitos de residencia de la entidad receptora, participación mínima del 5% y afectación de los elementos a actividades económicas con contabilidad mercantil. La comunidad de bienes es la responsable de desarrollar la actividad económica y llevar la contabilidad. Asimismo, los motivos de profesionalización, limitación de riesgos y continuidad del negocio familiar se consideran motivos económicos válidos según el artículo 96.2 del TRLIS.
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