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An individual has enquired whether contributing their commercial property leasing activity to a company can be considered a business branch to apply the special Corporate Tax regime. The DGT has ruled that this is possible if the set of assets constitutes an autonomous economic unit capable of operating on its own.
Cuestión planteada Si la actividad de arrendamiento de inmuebles puede considerarse una aportación no dineraria o una rama de actividad a los efectos del régimen especial establecido en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo, en cuanto a la no integración en la base imponible del Impuesto sobre la Renta de las Personas Físicas de la renta que pudiera manifestarse como consecuencia de las aportaciones de los inmuebles y medios materiales.
Para que la aportación de una persona física se considere rama de actividad bajo el TRLIS, el patrimonio debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica. El concepto de rama de actividad no debe equipararse estrictamente a la definición de actividad económica del IRPF, por lo que no es imprescindible cumplir los requisitos de gestión y personal del artículo 27.2 de la LIRPF. Se debe analizar caso por caso si el conjunto patrimonial es capaz de funcionar por sus propios medios y tiene una organización autónoma.
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