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A community of goods that rents real estate wishes to contribute its shares to a family company to unify the business. The DGT examines whether this operation can benefit from the special regime for asset contributions and its impact on VAT and ITP.
Cuestión planteada Si la operación de aportación no dineraria de la comunidad de bienes planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de cada cuota ideal de los comuneros a la sociedad se considera una aportación no dineraria especial del artículo 87.1 de la LIS, siempre que se cumplan los requisitos de participación mínima del 5% y afectación a actividades económicas. La operación puede acogerse al régimen especial si los motivos son económicos válidos. En cuanto al IVA, la transmisión de la participación de los hermanos no está sujeta si no tienen la condición de empresarios. El ITP y AJD no se aplicará por ser operación de reestructuración exenta. El IIVTNU no se devengará si el inmueble aportado está integrado en una rama de actividad.
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