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A taxpayer asks whether the contribution of immovable property from a community property regime and subsequent share exchange in other companies may qualify for the LIS special regime. The DGT responds that this is possible if the rental activity is an economic activity and the regulatory requirements are met.
Cuestión planteada Si a la vista de los hechos, la actividad de arrendamiento, en la que la consultante se dio de alta mediante su correspondiente modelo censal, tiene la consideración de actividad económica en virtud del artículo 5.1 de la Ley del Impuesto sobre Sociedades.
La aportación de inmuebles puede acogerse al régimen especial de la LIS si los bienes están afectos a una actividad económica (que requiere al menos un empleado a jornada completa) durante tres años previos. El canje de valores para adquirir la mayoría de derechos de voto también puede aplicar el régimen especial si se cumplen los requisitos del artículo 80 de la LIS. Para evitar la aplicación del artículo 89.2 de la LIS, la operación debe responder a motivos económicos válidos y no a una mera ventaja fiscal. En cuanto al ITPAJD, la operación se considera de reestructuración, lo que conlleva su no sujeción y exención.
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