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The DGT confirms that non-cash contributions of ideal shares from a rural property community to a company may benefit from the fiscal neutrality regime, provided minimum participation and economic activity alignment are met, and the transaction is not designed for fraud.
Cuestión planteada Si la operación planteada puede acogerse al régimen de neutralidad fiscal regulada en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de la cuota de participación de los comuneros en la titularidad de bienes pro indiviso se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar el régimen de neutralidad, cada aportante debe participar en al menos un 5% del capital de la entidad receptora y los bienes deben estar afectos a actividades económicas con contabilidad mercantil. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal según el artículo 89.2 de la LIS.
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