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Two sisters managing a community of goods leasing real estate wish to contribute their shares to a company. The DGT clarifies that the operation is considered a non-cash contribution of patrimonial elements and not a contribution relating to an economic activity.
Cuestión planteada En relación con el Impuesto sobre Sociedades:
La aportación de las cuotas ideales de los comuneros a una sociedad puede acogerse al régimen especial de la LIS si la entidad es residente, los aportantes mantienen al menos un 5% del capital y los bienes están afectos a una actividad económica. Para que el alquiler sea actividad económica, la comunidad debe emplear al menos a una persona con contrato laboral a jornada completa. La contabilidad debe ajustarse al Código de Comercio, siendo suficiente llevarla desde al menos el ejercicio anterior a la aportación. Los inmuebles deben haber estado afectados a la actividad al menos tres años antes de la aportación.
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