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A taxpayer wishes to contribute their property rental activity to a company to facilitate generational succession. The DGT states that to qualify for the LIS special regime, commercial accounting under the Commercial Code is necessary, and the property rental activity must meet specific economic activity requirements.
Cuestión planteada 1.) Si las operaciones descritas podrían 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 y si existen motivos económicos válidos.
El régimen especial de aportaciones no dinerarias de la LIS requiere que la contabilidad se lleve conforme al Código de Comercio. En el caso de aportación de ramas de actividad, la actividad debe existir previamente en el transmitente como una unidad económica autónoma. Para que el alquiler de inmuebles sea actividad económica, debe contar con al menos un empleado con contrato laboral a jornada completa. Además, los inmuebles deben haber estado afectos a la actividad durante al menos tres años.
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