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Co-owners of rented real estate operating under a community of goods wish to contribute their shares to a company to consolidate activities. The DGT states that although a full business line is not being contributed, the special regime may apply if participation and allocation conditions are met.
Cuestión planteada Si en el supuesto descrito procede la aplicación del régimen del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La aportación de cuotas ideales de una comunidad de bienes a una sociedad puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS como aportación no dineraria especial. Para ello, la entidad adquirente debe ser residente, los aportantes deben mantener al menos un 5% de participación individual y los bienes deben estar afectos a la actividad económica durante al menos tres años. Además, la comunidad de bienes debe llevar contabilidad según el Código de Comercio.
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