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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.
Para que el arrendamiento sea actividad económica, debe contar con al menos un empleado con contrato laboral y jornada completa. Si se cumple esto y los inmuebles han estado afectos tres años, la aportación de la rama de actividad puede acogerse al régimen de neutralidad fiscal de la LIS. Bajo este régimen, la operación no estará sujeta a IVA, será no sujeta en ITPAJD y no devengará IIVTNU si los bienes integran una rama de actividad. En IRPF, la aportante no integrará renta si se cumplen los requisitos de neutralidad.
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