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An individual renting properties under the direct estimation method has enquired whether they can contribute their business activity to a company by applying the special asset contribution regime. The Directorate General for Tax (DGT) has ruled that this is possible provided the set of elements constitutes an autonomous branch of activity, without the need to strictly meet the economic activity requirements of Personal Income Tax (IRPF).
Cuestión planteada -Si la operación descrita, puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La aportación de personas físicas puede acogerse al régimen especial si el patrimonio aportado constituye una unidad económica autónoma capaz de funcionar por sus propios medios. El concepto de rama de actividad no exige cumplir los requisitos de actividad económica del artículo 27.2 de la LIRPF (local y empleado). Para evitar la integración de renta en el IRPF, los elementos deben haber estado afectos a la actividad durante al menos tres años. La operación no debe tener como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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