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A taxpayer wishes to contribute their real estate rental activity to a new company. The DGT examines whether this transaction qualifies for the special fiscal neutrality regime under Corporate Tax.
Cuestión planteada
La aportación de elementos patrimoniales puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y los bienes están afectos a una actividad económica con contabilidad mercantil. Para que el arrendamiento sea actividad económica, debe contar con al menos un empleado con contrato laboral a jornada completa. Los elementos aportados deben haber estado afectos a la actividad durante al menos tres años. Si se cumplen los requisitos, la sociedad mantiene los valores y antigüedad de los bienes, y el aportante no integra rentas en su IRPF.
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