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A community of goods leasing real estate intends to contribute its fractional shares to a new society. The DGT examines whether this operation can benefit from the special regime for asset contributions and whether the new society could qualify as a SOCIMI.
Cuestión planteada 1º) Si la operación descrita se podría acoger 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.
La aportación de la cuota ideal de cada comunero se considera una aportación no dineraria especial del artículo 87.1 de la LIS, no una rama de actividad. Podrá acogerse al régimen especial si se cumplen los requisitos de participación mínima del 5% por aportante y si los elementos aportados están afectos a actividades empresariales. Los motivos económicos de reestructuración y sucesión planteados se consideran válidos para evitar el uso del régimen con fines meramente fiscales.
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