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A natural person enquires whether their property rental activity constitutes an economic activity and whether they can contribute their activity to a company under the special fiscal neutrality regime. The DGT states that such a regime cannot be applied if commercial accounting is not maintained.
Cuestión planteada -Si la actividad de arrendamiento de inmuebles que actualmente desarrolla cumple los requisitos previstos en el artículo 27.2 de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas, para su consideración como actividad económica.
Para que la aportación de una rama de actividad se acoja al régimen especial de la LIS, la actividad debe ser una unidad económica autónoma y la contabilidad debe llevarse conforme al Código de Comercio. En el caso de arrendamiento de inmuebles, la actividad económica requiere disponer de al menos un empleado con contrato laboral a jornada completa. Además, para la aplicación del régimen especial, los inmuebles deben haber estado afectos a la actividad durante al menos tres años. La transmisión de elementos que constituyen una unidad económica autónoma no estará sujeta al IVA.
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