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A taxpayer asks whether a non-cash immovable contribution from a civil society to a commercial company can apply to the LIS special regime. The DGT states that this is possible if participation, economic activity alignment, and valid economic motives are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
La aportación de bienes por personas físicas podrá acogerse al régimen especial si se cumplen los requisitos de residencia de la entidad receptora, participación mínima del 5% individual de cada aportante y afectación a actividades económicas. Para que el arrendamiento de inmuebles sea actividad económica, la sociedad civil debe contar con al menos un empleado a jornada completa y llevar contabilidad según el Código de Comercio. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la ventaja fiscal.
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