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A couple asks whether the contribution of their rental properties to a company can benefit from the LIS special regime. The DGT states that for this, the assets must have been engaged in economic activity (with a full-time employee) for at least three years prior to the contribution.
Cuestión planteada - Si la operación de aportación de todos los inmuebles indicados en el escrito de consulta a una entidad residente en territorio español podría 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.
La aportación de inmuebles puede acogerse al régimen especial del artículo 87 de la LIS si la entidad receptora es residente en España, el aportante participa al menos un 5% y los bienes están afectos a actividades económicas con contabilidad mercantil. Para que el arrendamiento sea actividad económica, debe contar con al menos un empleado con contrato laboral y a jornada completa. Además, los inmuebles deben haber estado afectos a dicha actividad durante un mínimo de tres años antes de la aportación. Los motivos económicos planteados podrían ser válidos, aunque su valoración depende de los hechos.
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