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A community of property asks whether the contribution of its property rental activity to a company can benefit from the LIS special regime. The DGT determines that, as the three-year period of prior economic use has not elapsed, the regime cannot be applied.
Cuestión planteada Si la aportación de la actividad de la CB a la entidad X, dadas las circunstancias antes mencionadas para la CB (hay personal asalariado desde el 30 de junio de 2014, se han efectuado pagos fraccionados a partir del 1 de enero de 2015, hay contabilidad depositada en el Registro Mercantil desde 2014, existe un domicilio de la actividad en Valencia y a partir de 9/10/2014 otro en Málaga, los rendimientos se declaran a partir del 1 de julio de 2014 como rendimientos de actividad empresarial) se efectuase en el ejercicio 2016, podría acogerse al régimen especial de fusiones, escisiones, aportación de activos y canje de valores regulado en a LIS.
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, los inmuebles deben estar afectos a una actividad económica de arrendamiento durante al menos tres años antes de la aportación, conforme al artículo 28.3 de la LIRPF. En este caso, al realizarse la aportación en 2016 habiendo iniciado la actividad en 2014, no se cumple el plazo de afectación exigido.
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