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The DGT determines that contributions of ideal shares from a community of property to a company cannot benefit from the special regime under Article 87 of the LIS, as the assets are not economically active or maintained in commercial accounting.
Cuestión planteada Si la operacion descrita podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una cuota ideal de la propiedad de bienes pro indiviso se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar este régimen, se deben cumplir los requisitos de residencia de la entidad receptora, participación mínima del 5% por cada aportante y que los elementos estén afectos a actividades económicas con contabilidad según el Código de Comercio. En este caso, al no cumplir los requisitos de afectación y contabilidad, la operación no puede acogerse al régimen especial.
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