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A community of property has enquired whether contributing its undivided share of real estate to a company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements regarding use for economic activity and participation in equity are met.
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 la cuota de proindiviso se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y los bienes deben estar afectos a actividades empresariales. En el caso de arrendamientos, la actividad económica requiere al menos un empleado con contrato laboral a jornada completa y una afectación previa de al menos tres años. Si se cumplen estos requisitos y existen motivos económicos válidos, no se devengará el IIVTNU.
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