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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 cuota de participación de cada comunero en la titularidad de los bienes pro indiviso constituye una aportación no dineraria según el artículo 87.1 de la LIS. Para aplicar el régimen de neutralidad, la entidad receptora debe ser residente en España, cada aportante debe mantener al menos un 5% de participación en la entidad y los elementos deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal.
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