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A physical person wishes to contribute a plot of land intended for housing development to a new company. The DGT examines whether this transaction qualifies for the special regime of non-cash contributions and its IRPF tax implications.
Cuestión planteada 1º) Si el solar que durante más de 20 años ha estado afecto a la actividad económica de arrendamiento, y que en 2015 se afecta a la actividad de promoción tiene la consideración de afecto a una actividad económica.
Para que la aportación no dineraria de elementos patrimoniales se acoja al régimen especial de la LIS, estos deben constituir una rama de actividad o estar afectos a actividades económicas con contabilidad según el Código de Comercio. En el caso de la promoción inmobiliaria, se considera actividad económica al existir ordenación de medios para transmitir inmuebles. La aplicación del régimen especial requiere que la operación no tenga como principal objetivo el fraude o la evasión fiscal, basándose en motivos económicos válidos.
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