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A married couple under the community property regime (gananciales) has enquired whether they can apply the special asset contribution regime when contributing real estate. The Directorate General for Taxes (DGT) indicates this is possible provided the assets are used for an economic activity and the requirements for participation and residence are met, although it warns that the primary purpose of the transaction must not be tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
Para aplicar el régimen especial de aportación de activos, los elementos patrimoniales aportados por personas físicas deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. En el caso del arrendamiento de inmuebles, se considera actividad económica si se cuenta con un local exclusivo para la gestión y al menos un empleado a jornada completa. La afectación de los bienes es válida aunque la titularidad sea común a ambos cónyuges en régimen de gananciales. No obstante, el régimen no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal sin motivos económicos válidos.
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