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The DGT confirms that contributions of shares in a property community to a company constitute a special non-cash contribution under Article 87.1 of the LIS, as such shares do not constitute a separate business activity.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La aportación de la cuota ideal de un comunero no constituye una rama de actividad según el artículo 87.2 de la LIS, sino una aportación no dineraria especial del artículo 87.1. Para acogerse al régimen, cada aportante debe mantener una participación de al menos el 5% en la entidad receptora y los elementos aportados deben estar afectos a actividades económicas. En el caso de comunidades de bienes, es la propia comunidad la que debe desarrollar la actividad económica y llevar contabilidad según el Código de Comercio.
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