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A taxpayer asks whether they can apply the LIS special asset contribution regime by contributing properties exploited through rental. The DGT replies that the three-year period of economic activity must start from the date of full ownership consolidation following the death of the usufructuarian.
Cuestión planteada Si se cumplen todos los requisitos exigidos para poder acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, y especialmente, si cumple el requisito de que los bienes inmuebles estén afectos a una actividad económica, durante al menos tres años antes de su aportación a la sociedad, dado que los mismos se han venido explotando desde 1998 conjuntamente con su madre a través de una comunidad de bienes y desde 2022 a título individual.
Para aplicar el régimen de neutralidad, los inmuebles deben estar afectos a una actividad económica durante al menos tres años antes de la aportación. En el caso de nuda propiedad que consolida el pleno dominio por extinción de usufructo, la afectación no puede computarse con la nuda propiedad anterior, ya que esta carece de las facultades de explotación necesarias. Por tanto, el plazo de tres años de afectación comienza a contar desde la consolidación del dominio y el inicio de la actividad económica por el propietario.
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