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A wine manufacturer asks whether contributing a property to a company can qualify for the special asset contribution regime. The DGT states this is possible if residence, a minimum 5% shareholding and economic activity alignment are met, provided the purpose is economic and not purely fiscal.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportaciones de activos (art. 87.1 LIS), el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora y los bienes deben estar afectos a actividades económicas con contabilidad mercantil. Los motivos de reestructuración para desligar la actividad del inmueble y reducir riesgos se consideran económicamente válidos según el art. 89.2 LIS. En el IVA, la operación puede estar exenta si se considera una segunda entrega de edificaciones tras dos años de uso. En el IIVTNU, la transmisión no está sujeta si el terreno tiene condición de rústico.
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