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A community of goods seeks whether its share contribution to a company may qualify for the LIS special regime, as it has not registered its books in the Commercial Registry. The DGT responds that the contribution of the ideal share is a special non-monetary contribution, and that lack of registration does not prevent compliance with accounting requirements.
Cuestión planteada Si las operaciones descritas podrían 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. En concreto, si cumplen con los requisitos relativos a la contabilidad, ya que, aunque se realiza la llevanza de esta conforme a lo dispuesto al Código de Comercio, no se produce la legalización de los libros en el Registro Mercantil.
La aportación de la cuota abstracta o ideal de los comuneros se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para acogerse al régimen, la entidad receptora debe ser residente en España y cada aportante debe mantener al menos un 5% del capital. El requisito de llevar contabilidad según el Código de Comercio se cumple con lo previsto en su artículo 25, sin que la falta de legalización en el Registro Mercantil sea un impedimento.
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