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Partners in a civil society intend to contribute real estate owned by a community of property to a company. The DGT rules that the contribution of each partner's undivided interest may qualify for the special regime under the Corporate Income Tax Act, provided certain requirements are met.
Question raised: Whether the special tax regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable to the described contribution (real estate owned by the partners).
La aportación de la cuota ideal de un comunero no es una rama de actividad, sino una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen especial, cada aportante debe mantener al menos un 5% de la entidad beneficiaria y los bienes deben estar afectos a actividades económicas. Además, la operación debe tener motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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