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Two sisters ask whether they can contribute their shares in a property community leasing to a company under the LIS special regime. The DGT responds that this is possible if participation, economic impact, and accounting requirements are met.
Cuestión planteada Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos. En particular, qué período mínimo debería tener la afectación de los inmuebles a actividades económicas y cuál es el plazo temporal de llevanza de contabilidad conforme al Código de Comercio para que pueda acogerse la aportación de la comunidad de bienes al referido régimen fiscal especial.
La aportación de cuotas ideales de una comunidad de bienes se considera aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para ello, la comunidad debe desarrollar una actividad económica (arrendamiento con empleado a jornada completa) y los bienes deben estar afectos al menos tres años. La contabilidad debe seguir el Código de Comercio, bastando con llevarla desde el ejercicio anterior a la aportación. Además, cada aportante debe poseer al menos un 5% del capital de la entidad receptora.
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