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A contributor asks whether a donated rental business can benefit from the LIS special regime. The DGT responds that it cannot, as the properties must have been engaged in economic activity for at least three years prior to the contribution.
Cuestión planteada 1. Si la aportación del negocio recibido 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.
Para aplicar el régimen especial de aportaciones de activos (Capítulo VII del Título VII de la LIS), los elementos deben estar afectos a una actividad económica cuya contabilidad se lleve según el Código de Comercio. En el caso de arrendamiento de inmuebles, la actividad es económica si se cuenta con al menos un empleado a jornada completa. Además, para evitar la desafectación, los bienes deben haber estado afectos a la actividad durante al menos tres años antes de la aportación. Al pretender la aportación el mismo día de la donación, no se cumple este requisito de permanencia.
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