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Individuals inquire whether contributions of inherited real estate to a company may be exempt from IRPF. The DGT states that the special regime of the Corporate Income Tax law may apply if certain conditions are met.
Cuestión planteada Si la aportación de los inmuebles estaría exenta del Impuesto sobre la Renta de las Personas Físicas conforme a lo establecido en el artículo 37.1.d) de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y conforme al artículo 87 de la Ley 27/2014, del Impuesto sobre Sociedades
La aportación de bienes puede evitar la integración de renta en el IRPF si se aplica el régimen especial del artículo 87 de la LIS. Para ello, la entidad receptora debe ser residente en España o tener un establecimiento permanente, el aportante debe mantener al menos un 5% de los fondos propios y, si el aportante es residente en la UE, los bienes deben estar afectos a actividades económicas con contabilidad mercantil. No se puede determinar si se cumplen estos requisitos sin datos adicionales.
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