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A natural person asks whether their property rental activity constitutes an economic activity and whether it can be assigned to a company with fiscal neutrality. The DGT states that for rental to be considered an economic activity, at least one full-time employee must be employed, and commercial accounting under the Commercial Code is essential for fiscal neutrality.
Cuestión planteada 1. Si se considera que la actividad de arrendamiento de inmuebles que actualmente desarrolla cumple los requisitos previstos en el artículo 27.2 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, para su consideración como actividad económica.
Para que la aportación de una rama de actividad goce de neutralidad fiscal según la LIS, es requisito indispensable llevar la contabilidad de acuerdo con el Código de Comercio. Al no cumplir este requisito, la operación no se considera una reestructuración empresarial bajo el régimen especial. Por tanto, la persona física deberá integrar en su base imponible del IRPF la renta derivada de la aportación no dineraria.
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