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A taxpayer asks whether they can apply the special asset contribution regime under the Corporate Income Tax Law when contributing their property leasing portfolio to a new company. The DGT responds that this is possible if the requirements for business activity branch and prior allocation are met.
Cuestión planteada Si procede para la operación de aportación, a una sociedad de nueva creación, de su patrimonio empresarial de alquiler de inmuebles, la aplicación del régimen de fusiones, escisiones y aportaciones de activos comprendido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos expuestos pueden considerarse como económicamente válidos.
Para aplicar el régimen especial, la aportación debe constituir una rama de actividad que sea una unidad económica autónoma. En el caso de alquiler de inmuebles, la actividad debe ser económica, lo que requiere contar con al menos una persona empleada con contrato laboral y a jornada completa. Además, los inmuebles deben haber estado afectos a la actividad económica durante al menos tres años antes de la aportación. Si se cumplen estos requisitos y la operación no tiene como fin principal la ventaja fiscal, se mantendrán los valores y fechas de adquisición originales.
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