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A family asks whether their share contribution in a property community engaged in rental activity may qualify for the LIS special regime. The DGT responds that this is possible if the LIS requirements are met and if the properties have been used for economic activity for at least three years.
Cuestión planteada Qué período mínimo debería tener la afectación de los inmuebles a actividades económicas para poder acogerse la aportación de la comunidad de bienes al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de la cuota ideal de una comunidad de bienes puede acogerse al régimen especial de la LIS si se cumplen los requisitos de residencia de la entidad, participación mínima del 5% por cada aportante y afectación a actividad económica. Para que el arrendamiento sea actividad económica, debe emplearse al menos una persona con contrato laboral a jornada completa. Además, los inmuebles deben haber estado afectos a dicha actividad durante al menos tres años antes de la aportación.
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