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A community of property wishes to contribute its agricultural business to a company. The DGT determines that the contribution of the business activity branch is not possible, but each community member may contribute their abstract share of participation as a non-monetary contribution under the special regime.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la LIS.
La aportación de la comunidad de bienes no constituye una aportación de rama de actividad, sino que cada comunero aporta su cuota ideal de propiedad. Para aplicar el régimen de neutralidad del artículo 87.1 de la LIS, cada aportante debe participar en al menos un 5% de la entidad receptora y los bienes deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. La operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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