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An individual landlord enquires whether they can contribute their property rental activity to a new company under the special tax regime. The DGT responds that this is not possible because the entrepreneur does not maintain commercial accounting, a prerequisite for this regime.
Cuestión planteada
Para acogerse al régimen especial de aportaciones de ramas de actividad (art. 87.2 LIS), es obligatorio que la contabilidad se lleve conforme al Código de Comercio. El consultante, al utilizar la estimación directa simplificada, no cumple este requisito. Si la actividad de arrendamiento fuera considerada económica, los inmuebles deberían haber estado afectados al menos tres años antes de la aportación.
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