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A taxpayer has enquired whether the special regime for non-monetary contributions can be applied when contributing rural estates held by a community of property to a company. The Directorate General of Taxes (DGT) has ruled that this is possible provided the requirements of the Corporate Income Tax Law are met, noting that the community of property must maintain its own accounting records.
Cuestión planteada Si es posible aplicar, a la ganancia patrimonial que se genere en el Impuesto sobre la Renta de las Personas Físicas en 2014 por la aportación, los coeficientes reductores de la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas. Si cobrar una prestación por jubilación y no cotizar a la Seguridad Social constituye prueba suficiente para considerar al consultante y/o su esposa como no empresarios a efectos del Impuesto sobre la Renta de las Personas Físicas.
La aportación de cuotas ideales de una comunidad de bienes puede acogerse al régimen especial del artículo 94 del TRLIS si se cumplen los requisitos de residencia de la entidad, participación mínima del 5% y afectación a actividades económicas. La obligación de llevar contabilidad según el Código de Comercio recae en la comunidad de bienes y no en los comuneros individualmente. No es necesario que los libros estén legalizados en el Registro Mercantil, siempre que la contabilidad se ajuste al artículo 25 del Código de Comercio. Los motivos de la operación se consideran económicamente válidos para evitar el régimen de fraude.
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