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A couple managing real estate through a community of goods asks whether they can contribute their shares to a new company under the special restructuring regime. The DGT confirms this is possible, provided the requirements for participation and economic activity are met.
Cuestión planteada 1.- Si a la aportación de inmuebles planteada sería aplicable el régimen especial de reestructuraciones empresariales regulado en el Capítulo VII del Título VII de la Ley 27/2014 de 27 de noviembre del Impuesto sobre Sociedades.
La aportación de las cuotas ideales de los comuneros a una sociedad se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen de neutralidad fiscal, la entidad adquirente debe ser residente en España, los aportantes deben mantener una participación de al menos el 5% y los bienes deben estar afectos a actividades económicas. En el caso de arrendamientos, la actividad es económica si se emplea al menos a una persona con contrato laboral a jornada completa y se lleva contabilidad mercantil.
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