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A community of property consisting of four partners wishes to contribute its rental assets to a company. The DGT examines whether this qualifies for the special regime for non-monetary contributions and whether the partners can benefit from exemptions regarding Wealth Tax.
Cuestión planteada Si a los socios-comuneros o copropietarios les sería de aplicación la exención prevista en el artículo 4.Ocho de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio, en relación a su cuota indivisa o participación en la comunidad de bienes (es decir, en la titularidad de los bienes y derechos afectos a la actividad económica de arrendamiento de bienes inmuebles mediante la forma jurídica de comunidad de bienes).
La aportación de la cuota ideal de cada comunero puede acogerse al régimen especial del artículo 94 del TRLIS si se cumplen los requisitos de participación mínima del 5% en la entidad receptora y si la cuota aportada está afecta a una actividad económica con contabilidad según el Código de Comercio. Para que el arrendamiento sea actividad económica, debe contar con un local de gestión y al menos un empleado a jornada completa. Respecto al Impuesto sobre el Patrimonio, los comuneros pueden disfrutar de la exención si desarrollan la actividad de forma habitual, personal y directa.
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