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A natural person asks whether their property rental activity constitutes an economic activity and whether it can be contributed to a new company under tax neutrality. The DGT responds that if the person has at least one full-time employee and meets the allocation requirements, the tax neutrality regime may apply.
Cuestión planteada 1. Si la actividad de arrendamiento de inmuebles descrita cumple los requisitos previstos en el artículo 27.2 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, para su consideración como actividad económica.
El arrendamiento de inmuebles es actividad económica si se utiliza al menos una persona empleada con contrato laboral y jornada completa. Para la neutralidad fiscal en la aportación de la rama de actividad, los inmuebles deben haber estado afectos a la actividad durante al menos tres años. La operación no estará sujeta a IVA si los elementos transmitidos constituyen una unidad económica autónoma en el transmitente. En el IRPF, si se cumplen los requisitos de neutralidad, la aportación no integrará renta y se mantendrán los valores y fechas de adquisición.
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