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Individuals inquire whether they can contribute real estate (own and co-owned) to a company under the LIS special regime. The DGT responds that this is not possible because rental does not meet the criteria of an economic activity.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que la aportación de inmuebles se acoja al régimen especial del artículo 87.1 de la LIS, los bienes deben estar afectos a una actividad económica. En el caso de arrendamiento de inmuebles, esto requiere emplear al menos a una persona con contrato laboral y a jornada completa. Al no contar con dicho personal, la actividad no tiene naturaleza económica y no se puede aplicar el régimen especial.
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