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Property owners in a community of property who rent immovable property wish to contribute their share to a company. The DGT examines whether such share contribution may qualify for the special IS regime and whether the reasons are economic.
Cuestión planteada 1. Si las aportaciones realizadas por cada uno de los comuneros a una nueva sociedad o a una sociedad preexistente de su participación en la comunidad de bienes cumplen los requisitos para acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos alegados pueden reputarse motivos económicos válidos a estos efectos.
La aportación de la cuota ideal de los comuneros puede acogerse al régimen especial de la LIS si se cumplen los requisitos de la letra a) (entidad residente), b) (participación mínima del 5% individual) y d) (elementos afectos a actividad económica con contabilidad mercantil). Los motivos de profesionalización, relevo generacional y limitación de responsabilidades pueden considerarse económicamente válidos si se prueban como hechos.
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