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A taxpayer asks whether contributing assets related to their property leasing activity to a company may qualify for the special restructuring regime. The DGT states that this is possible if participation and allocation requirements are met, even if the assets are gainful.
Cuestión planteada Si resulta de aplicación a la operación planteada el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea regulado en el Capitulo VII del Título VII de la LIS.
La aportación de elementos patrimoniales de titularidad común por régimen de gananciales se considera afecto a la actividad del consultante. Para aplicar el régimen de neutralidad fiscal, la entidad adquirente debe ser residente en España, el aportante debe participar al menos un 5% en los fondos propios y los bienes deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. Si los elementos constituyen una rama de actividad, se mantendrán los valores y antigüedad fiscales en la sociedad beneficiaria, siempre que la operación no tenga como objetivo principal el fraude o la ventaja fiscal.
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