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A married couple inquired whether contributing their share of a property to a real estate development company could qualify for the special regime for non-monetary contributions. The Directorate General for Taxes (DGT) ruled that this is not possible because the property is not tied to an economic activity, as the real estate development has not yet commenced.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial del artículo 94 del TRLIS, los elementos aportados deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. En este caso, la comunidad de bienes no realiza actividad económica ni tiene contabilidad mercantil, ya que las obras de la ITE no vinculan el inmueble al inicio de una actividad de promoción. Al no ser un elemento afecto a una actividad económica, no procede el régimen especial ni el no devengo del IIVTNU.
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