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A natural person enquires whether their property rental activity constitutes an economic activity and whether they can contribute their activity branch to a society under fiscal neutrality. The DGT determines that the special regime cannot be applied because accounting does not follow the Commercial Code and the three-year attribution requirement must be met.
Cuestión planteada 1/ Si se considerará que la actividad de arrendamiento de inmuebles que desarrolla desde enero de 2018 cumpliría los requisitos previstos en el artículo 27.2 de la Ley 35/2006, del IRPF, para su consideración como actividad económica.
Para aplicar el régimen de neutralidad fiscal en la aportación de una rama de actividad, la contabilidad debe llevarse con arreglo al Código de Comercio, bastando con llevarla así desde el ejercicio anterior a la aportación. Además, para que el arrendamiento sea actividad económica, se requiere al menos un empleado con contrato laboral a jornada completa. Los inmuebles deben haber estado afectos a la actividad económica durante al menos tres años antes de la aportación.
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