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A taxpayer asks whether contributing their real estate leasing business to a society may qualify for the LIS special regime. The DGT states that for it to constitute an activity branch, there must be an autonomous economic unit, and in the case of gain-producing assets, the contribution shall be treated as a special non-monetary contribution.
Cuestión planteada 1.- Si a la aportación de rama de actividad del negocio de arrendamiento planteada le resultaría de aplicación el Régimen Fiscal especial descrito en el Título VII, Capítulo VII, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen de aportación de rama de actividad (art. 87.2 LIS), el patrimonio transmitido debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica en la sociedad adquirente. En el caso de bienes gananciales, la aportación de cada cónyuge se considera aportación no dineraria especial (art. 87.1 LIS) y no de rama de actividad. Para que el arrendamiento sea actividad económica, debe emplearse al menos una persona con contrato laboral a jornada completa. Además, los bienes deben haber estado afectos a la actividad durante al menos tres años.
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