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Consultants inquired whether contributing their share in a community of property (software programs) to a company could qualify for the special Corporate Tax regime and if their reasoning was valid. The DGT ruled that this is possible provided the requirements regarding residency, participation in equity, and allocation to economic activity are met, and confirmed their reasoning is valid.
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.
La aportación de la cuota ideal de una comunidad de bienes puede acogerse al régimen especial de las aportaciones no dinerarias si se cumplen los requisitos de residencia de la entidad, participación de al menos el 5% en los fondos propios y afectación a actividades económicas con contabilidad mercantil. Los motivos de continuidad de actividad y gestión eficiente se consideran económicamente válidos. No obstante, la transmisión de derechos sobre programas informáticos sin estructura organizativa se considera mera cesión de derechos y está sujeta a IVA.
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