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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.
Cuestión planteada Si la operación descrita de aportación no dineraria de los bienes inmuebles afectos a su actividad económica de arrendamiento, a una sociedad que desarrolla la misma actividad y que está íntegramente participada por la persona física consultante, le es de aplicación el régimen especial regulado en el artículo 87 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones de activos, los inmuebles deben estar afectos a una actividad económica según el artículo 27.2 de la LIRPF, lo que requiere al menos un empleado con contrato laboral a jornada completa. Además, según el artículo 28.3 de la LIRPF, la afectación debe haber existido durante al menos tres años antes de la aportación. La aplicación del régimen especial queda supeditada al cumplimiento de los requisitos de la LIS y de la naturaleza de actividad económica de la actividad de arrendamiento.
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