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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 una rama de actividad inmobiliaria a una sociedad de nueva creación puede acogerse al régimen de neutralidad fiscal del Impuesto sobre Sociedades, permitiendo que el aportante no integre rentas en su IRPF. Para ello, la actividad de arrendamiento debe ser una actividad económica (con al menos un empleado a jornada completa) y los bienes deben formar una unidad económica autónoma. Bajo estas condiciones, la operación no estará sujeta al IVA, no estará sujeta ni exenta en el ITPAJD, y no se devengará el IIVTNU.
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