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The DGT confirms that contributions of ideal shares from a community of goods to a company may qualify for the special neutrality regime, provided the requirements of the LIS are met and the community of goods maintains commercial accounting.
Cuestión planteada
La aportación de la cuota abstracta o ideal de un condueño se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar el régimen de neutralidad fiscal, la entidad receptora debe ser residente en España, cada aportante debe mantener al menos un 5% del capital y los elementos deben estar afectos a actividades económicas. Asimismo, la comunidad de bienes debe llevar contabilidad ajustada al Código de Comercio. La operación no podrá acogerse al régimen si su objetivo principal es el fraude o la evasión fiscal.
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