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A group of individuals intends to contribute immovable property (personal and community property) to a family holding company. The DGT determines that the special corporate tax regime does not apply because the assets do not meet the requirements of economic activity or commercial accounting, resulting in the obligation to pay municipal tax on land value.
Cuestión planteada Si la operación de aportación no dineraria descrita cumple los requisitos para aplicar el régimen especial establecido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, con especial consideración de los motivos económicos alegados como motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), los elementos deben estar afectos a actividades económicas y llevar contabilidad según el Código de Comercio. En el caso de inmuebles en proindiviso, la aportación de la cuota ideal se considera aportación no dineraria especial. Si no se cumple la afectación a actividad económica (que requiere, por ejemplo, un empleado a jornada completa según la LIRPF) y la permanencia de tres años, no procede el régimen especial. Al no cumplirse, se devenga el IIVTNU por la transmisión de los terrenos urbanos.
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