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The DGT confirms that contributions of shares from a community of property to a company may qualify for the special non-monetary contribution regime, provided certain conditions are met, including compliance with commercial accounting requirements under the Commercial Code.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el 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 los comuneros se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, cada aportante debe mantener al menos un 5% de los fondos propios y los elementos deben estar afectos a actividades económicas. No obstante, al ser la comunidad de bienes la obligada a llevar contabilidad según el Código de Comercio, si esta no cumple dicho requisito, no se puede aplicar el régimen especial.
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