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A couple consults whether they can contribute real estate and business assets to a society under the special regime. The DGT confirms this is possible if the LIS requirements are met and the economic justifications are valid.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La aportación de cuotas de proindiviso de un inmueble y otros elementos puede acogerse al régimen especial del art. 87 LIS si la entidad receptora es residente, los aportantes mantienen al menos un 5% de los fondos propios y los bienes están afectos a actividades económicas con contabilidad mercantil. Los motivos económicos de reestructuración y profesionalización descritos se consideran válidos según el art. 89.2 LIS. Respecto al IVA, la transmisión no estará sujeta si constituye una unidad económica autónoma. El IIVTNU no se devengará si los inmuebles aportados se encuentran integrados en una rama de actividad.
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