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Property owners from a community of property engaged in real estate leasing inquire whether their share can be contributed to a company under the special IS regime. The DGT confirms this is possible if the LIS requirements are met and the activity is economic.
Cuestión planteada 1º) Si la primera operación descrita podría 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, determinando que no se integre en la base imponible del Impuesto sobre la Renta de las Personas Físicas de los comuneros la renta generada por la aportación. En particular: - si la aportación de la cuota de participación en la comunidad de bienes adquirida por herencia antes del transcurso de tres años implica que la misma no se considere afecta a la actividad económica; - sobre la posibilidad de aportar el resto de los bienes, derechos y obligaciones de la comunidad de bienes relacionados con la actividad.
La aportación de la cuota ideal de un comunero en una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para acogerse al régimen especial, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% del capital y los elementos deben estar afectos a una actividad económica con contabilidad mercantil. En el caso del arrendamiento, la actividad es económica si se emplea al menos a una persona con contrato laboral a jornada completa.
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