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A taxpayer sought to contribute assets held in co-ownership to her leasing business and subsequently to a company. The DGT ruled that co-owned assets belong to a community of property, and their classification as an economic activity depends on whether the community itself meets the legal requirements.
Cuestión planteada Efectos de dichas aportaciones en el Impuesto sobre la Renta de las Personas. Consecuencias en el Impuesto sobre el Valor Añadido de la aportación a su actividad de arrendamiento de inmuebles de la participación que posee en los dos inmuebles que tiene en copropiedad.
Las rentas de los inmuebles en copropiedad se atribuyen a los socios y su naturaleza (capital inmobiliario o actividad económica) se valora de forma separada a la actividad individual del propietario. No es posible afectar bienes de una comunidad de bienes a una actividad económica individual ni viceversa. Para que la comunidad de bienes sea considerada actividad económica, debe cumplir los requisitos de infraestructura y personal del artículo 27.2 de la LIRPF. Respecto a la aportación a una sociedad, se puede aplicar el régimen especial de la Ley del Impuesto sobre Sociedades si los bienes han estado afectos a la actividad económica durante al menos tres años.
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