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The consultant asks whether a contribution of shares from a Cuban community of property can include the joint share or only the individual share. The DGT responds that a contribution of a community member's share cannot apply the special regime because the community does not carry out an economic activity.
Cuestión planteada Dado que tanto las participaciones del consultante como las de su cónyuge se adquirieron con cargo a la comunidad de bienes matrimonial del código civil cubano, si la aportación de las participaciones de la entidad A, podría englobar la participación conjunta del matrimonio o únicamente las del consultante.
La aportación de la cuota parte de un comunero persona física a una entidad no puede acogerse al régimen especial de aportaciones de activos previsto en el artículo 87 de la Ley 27/2014. Esto se debe a que el elemento aportado es una cuota correspondiente en una comunidad de bienes y dicha comunidad no realiza una actividad económica.
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