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The consultant asks how long personal property assets must be linked to business activity before they can be contributed as a business line. The DGT states that a three-year period of linkage is required to consider the assets part of the business patrimony.
Cuestión planteada Cuál es el período de tiempo durante el cual los bienes integrantes de la rama de actividad que podría ser objeto de aportación y que en su día estuvieron afectos a su patrimonio personal, deben permanecer afectos a la actividad empresarial de arrendamiento de inmuebles.
Para que la afectación de elementos del patrimonio personal al empresarial sea válida, los bienes deben permanecer afectos durante un plazo de tres años. Si se enajenan antes de transcurridos dicho plazo, se entenderá que no ha existido afectación según el artículo 28.3 de la LIRPF. Este plazo de tres años no es necesario si los bienes ya estaban afectos a una actividad económica previamente.
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