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Four siblings consulted whether contributing their undivided shares in a community of property to a limited company would affect inheritance tax benefits and how the transaction would be taxed. The DGT declined to rule on inheritance tax as it falls under regional jurisdiction, but clarified that the contribution of shares may qualify for the special regime under the Corporate Income Tax Act if certain requirements are met.
Cuestión planteada Si la aportación de dichos bienes o cuotas ideales a una sociedad limitada (y por tanto, el cambio de titularidad formal de los inmuebles adquiridos por herencia, que pasarían a ser titularidad de la sociedad constituida, si bien los comuneros serán titulares en la misma proporción del capital social de la nueva sociedad) determinaría la pérdida de los beneficios fiscales sucesorios.
La aportación de la cuota ideal de una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, cada aportante debe mantener al menos un 5% del capital y los bienes deben estar afectos a actividades económicas con contabilidad mercantil. Además, la operación debe tener motivos económicos válidos y no tener como fin principal la ventaja fiscal.
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