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A community of property wishes to contribute its real estate leasing business to an existing company. The DGT determines that the contribution of ideal shares from co-owners may apply to the special IS regime if certain conditions are met.
Cuestión planteada Si la operación de aportación no dineraria de la comunidad de bienes planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades teniendo en cuenta que lo que se aporta, es una unidad económica autónoma preexistente en la comunidad de bienes, capaz de funcionar y desarrollar una actividad económica de arrendamiento por sus propios medios, que se va a seguir desarrollando en la sociedad que recibe la aportación, por lo que cumple la definición de rama de actividad prevista en el referido régimen especial.
La aportación de la cuota ideal de cada comunero no es una aportación de rama de actividad, sino una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar el régimen especial, cada aportante debe participar al menos un 5% en la entidad receptora y los elementos deben estar afectos a una actividad económica con contabilidad mercantil. El IIVTNU se devengará si los terrenos aportados no se encuentran integrados en una rama de actividad.
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