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A taxpayer asks whether contributing their share in a community of property to a company may qualify for the special IS regime. The DGT responds that this is possible as a special non-cash contribution, provided certain conditions are met and the transaction has valid economic motives.
Cuestión planteada 1º) 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 una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para acogerse al régimen especial, la entidad receptora debe ser residente en España, el aportante debe tener al menos un 5% de los fondos propios, los elementos deben estar afectos a actividades empresariales y la contabilidad debe seguir el Código de Comercio. Además, la operación no debe tener como fin principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos.
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