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A taxpayer asks whether they can contribute their property rental activity to a family company under the fiscal neutrality regime. The DGT explains that for rental to constitute an economic activity, a full-time employee must be present, and if this requirement is lost, the three-year period of affiliation must restart.
Cuestión planteada 1.- Si a la operación indicada le resultaría de aplicación el régimen fiscal especial descrito 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 la LIS, los inmuebles deben estar afectos a una actividad económica durante al menos tres años. Si la actividad deja de ser económica (por ejemplo, al no disponer de empleado a jornada completa), el plazo de tres años se interrumpe y debe volver a computarse desde que se recupera dicha condición. Además, es necesario llevar la contabilidad conforme al Código de Comercio desde, al menos, el ejercicio anterior a la aportación.
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