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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.
Para aplicar el régimen de neutralidad fiscal en aportaciones no dinerarias, la entidad adquirente debe ser residente en España y el aportante debe participar al menos en el 5% de sus fondos propios tras la operación. Los elementos aportados deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. En caso de bienes en régimen de gananciales, se consideran afectos a la actividad de uno de los cónyuges. La operación no podrá acogerse al régimen si su objetivo principal es la obtención de una ventaja fiscal sin motivos económicos válidos.
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