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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 las cuotas de participación de los comuneros en la titularidad de los bienes puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. Para ello, cada aportante debe participar en el capital de la entidad beneficiaria en al menos un 5% y los inmuebles deben estar afectos a la actividad económica durante al menos tres años. Además, la comunidad de bienes debe desarrollar la actividad económica y llevar contabilidad según el Código de Comercio.
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