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A physical person asks whether they can contribute their property leasing activity to a new company under the tax neutrality regime. The DGT states that such contribution may be considered a business branch if at least one full-time employee is employed and commercial accounting is maintained.
Cuestión planteada - Si existen motivos económicos válidos en la aportación no dineraria, a los efectos del artículo 89.2 de la Ley 27/2014, del Impuesto sobre Sociedades.
Para que la aportación de la actividad de arrendamiento de inmuebles sea considerada una rama de actividad y acceda al régimen de neutralidad fiscal, es necesario que se cuente con al menos una persona empleada con contrato laboral y a jornada completa. Asimismo, los inmuebles deben haber estado afectos a la actividad económica durante al menos tres años antes de la aportación. La aplicación del régimen no será posible si el objetivo principal de la operación es el fraude o la evasión fiscal, sino que debe responder a motivos económicos válidos.
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