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The consultant asks whether the non-cash contribution of immovable property used in their rental business to a participating company can apply to the special regime under the LIS. The DGT states that the property must be used in a real economic activity and meet the requirements of the LIRPF and LIS.
Question posed: Whether the described operation of non-monetary contribution of real estate assets used for its economic leasing activity, to a company that carries out the same activity and is wholly owned by the inquiring natural person, is subject to the special regime regulated in Article 87 of Law 27/2014, of November 27, on Corporate Tax.
To apply the special regime for contributions of assets, the real estate must be used for an economic activity pursuant to Article 27.2 of the LIRPF, which requires at least one employee under a full-time employment contract. Furthermore, according to Article 28.3 of the LIRPF, the use for such activity must have existed for at least three years prior to the contribution. The application of the special regime is subject to compliance with the requirements of the LIS and the nature of the economic activity of the leasing activity.
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