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A natural person enquires whether they can contribute immovable property to a company under the LIS fiscal neutrality regime. The DGT responds that this is not possible because rental activity does not qualify as economic activity due to the lack of exclusive employee dedication.
Cuestión planteada 1. Si la aportación no dineraria especial de los bienes inmuebles a la Sociedad A que pretende realizar PF1 puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si existen motivos económicos válidos.
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