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Property owners inquire whether they can contribute immovable property (individual and in proindiviso) to a company under the special regime of the LIS. The DGT responds that this is not possible because property rental does not meet the criteria of an economic activity.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen 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 cuotas de un proindiviso sea una aportación no dineraria especial según el art. 87.1 de la LIS, los bienes deben estar afectos a una actividad económica. En el caso de arrendamiento de inmuebles, esto solo ocurre si se emplea al menos a una persona con contrato laboral y a jornada completa. Al no contar con dicho empleado, la actividad no es económica y no se puede aplicar el régimen especial.
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