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A group of individuals wishes to contribute their share rights in property communities engaged in property leasing to a new company. The DGT confirms that such share contributions may fall within the special regime of the LIS, provided certain conditions are met.
Cuestión planteada -Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de cuotas de una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, cada aportante debe poseer al menos un 5% de los fondos propios y los elementos deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. Además, los inmuebles deben haber estado afectos a la actividad económica durante al menos tres años antes de la aportación.
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