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A natural person enquires whether their contribution of a share in a rural property and equipment community may benefit from the special non-monetary contribution regime. The DGT states that this is possible provided the entity meets residence requirements, has a minimum participation of 5%, and the community maintains commercial accounting as required by the Commercial Code.
Cuestión planteada Si a la aportación planteada en el escrito de consulta le sería de aplicación el artículo 87.1.d) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una cuota ideal de la propiedad de bienes en proindiviso se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de participación y la comunidad de bienes debe desarrollar la actividad económica con contabilidad ajustada al Código de Comercio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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