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A community of property engaged in commercial property leasing has enquired whether the contribution of members' ideal shares to a company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) has ruled that this is possible, provided that requirements regarding business allocation, accounting, and minimum shareholding are met.
Cuestión planteada 1.) Aplicación del régimen especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
La aportación de la cuota ideal de cada partícipe en una comunidad de bienes puede acogerse al régimen especial del capítulo VII del título VII de la LIS como aportación no dineraria especial. Para ello, cada comunero debe mantener una participación de al menos el 5% en la entidad adquirente y los bienes deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. Además, los inmuebles deben haber estado afectos a la actividad de arrendamiento durante al menos tres años antes de la aportación. La operación no debe tener como fin principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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