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A taxpayer asks whether they can contribute their own and jointly owned property to a commercial company under the special asset contribution regime. The DGT states this is possible if LIS requirements are met, the rental activity is economic, and the asset allocation is maintained for three years.
Cuestión planteada 1. Si la operación descrita 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.
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial del artículo 87 de la LIS si cada comunero participa al menos un 5% en la entidad receptora. Para que los inmuebles se consideren elementos afectos a una actividad económica, el arrendamiento debe contar con al menos un empleado con contrato laboral a jornada completa. Si se cumplen estos requisitos y la operación tiene motivos económicos válidos, no habrá integración de renta en el IRPF ni devengo del IIVTNU si los bienes integran una rama de actividad.
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