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A taxpayer inquired whether contributing their property rental activity to a company could qualify for the special reorganization regime. The DGT indicates this is possible if a business line with human and material resources is contributed and the economic reasons provided are valid.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de IS, la aportación debe constituir una rama de actividad o estar afecta a actividades económicas con contabilidad mercantil. En IVA, la transmisión no estará sujeta si se aporta una unidad económica autónoma con medios materiales y humanos suficientes. En ITP y AJD, la operación es una reestructuración que conlleva no sujeción y exención. El IIVTNU no se devengará si los inmuebles se integran en una rama de actividad.
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