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A natural person asks whether they can contribute their property rental activity to a new company under the special regime of the LIS. The DGT responds that this is possible if the contribution constitutes an activity branch and the economic activity and allocation requirements are met.
Cuestión planteada 1. Si la operación, tal y como se plantea, se podría acoger al régimen fiscal especial consagrado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de la LIS, la aportación debe constituir una rama de actividad que sea una unidad económica autónoma. En el caso de arrendamiento de inmuebles, debe existir una actividad económica que requiere, al menos, una persona empleada con contrato laboral a jornada completa. Además, los inmuebles deben haber estado afectos a la actividad durante al menos tres años. La operación no debe tener como objetivo principal la ventaja fiscal.
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