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Property owners engaged in real estate promotion consult whether they can contribute their share to a new company under the special regime. The DGT confirms this is possible if participation and allocation requirements are met, and the economic rationale of the transaction is valid.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de las cuotas ideales de los partícipes en una comunidad de bienes puede acogerse al régimen especial del artículo 87.1 de la LIS, siempre que cada comunero participe al menos un 5% en la entidad receptora y los elementos aportados estén afectos a actividades empresariales. Dado que la comunidad de bienes es la que desarrolla la actividad y lleva la contabilidad según el Código de Comercio, se cumplen los requisitos de afectación. Además, los motivos económicos de la reestructuración se consideran válidos según el artículo 89.2 de la LIS.
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