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A taxpayer asks whether the contribution of rented property to a company can benefit from the special IS regime, exemption from IIVTNU and VAT, and exemption from ITP. The DGT states that for the IS regime, the rental activity must be economic and the assets must be tied to the company for at least three years.
Cuestión planteada 1º. Si la operación planteada podría acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de IS, la entidad receptora debe ser residente, el aportante debe mantener al menos un 5% de participación y los bienes deben estar afectos a una actividad económica con contabilidad mercantil. La actividad de arrendamiento se considera económica solo si se emplea al menos una persona con contrato laboral a jornada completa. Los inmuebles deben haber estado afectos a la actividad durante al menos tres años antes de la aportación. Los motivos económicos de la operación deben ser válidos y no tener como fin principal la ventaja fiscal.
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