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A query was raised regarding whether the contribution of an undivided interest in a community of property to a company can fall under the special regime for non-monetary contributions and whether Transfer Tax (IIVTNU) is payable. The DGT concludes that this is possible provided the requirements of Article 87 of the Corporate Tax Act (LIS) are met and, as it does not constitute a business activity, Transfer Tax is indeed payable.
Cuestión planteada Se solicita aclaración a la contestación de la consulta vinculante V2762-16, más concretamente, en lo que respecta a la tributación por el IIVTNU.
La aportación de la cuota ideal de un comunero se considera una aportación no dineraria especial bajo el artículo 87.1 de la LIS. Para aplicar este régimen, cada aportante debe mantener al menos un 5% de la entidad beneficiaria y los bienes deben estar afectos a actividades empresariales. Dado que la aportación de cuotas ideales no constituye una rama de actividad, se producirá el devengo del IIVTNU por la transmisión de los terrenos urbanos.
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