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A family group asks whether contributions of rural properties, urban real estate and two civil societies to a SL can benefit from the special tax neutrality regime. The DGT responds that the contribution of the ideal share of land may qualify under the regime if participation and economic activity allocation requirements are met, and that the operation's motives are considered economically valid.
Cuestión planteada 1. Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la LIS y si los motivos alegados pueden considerarse como económicamente válidos a los efectos de lo dispuesto en el artículo 89.2 de la LIS. En concreto:
La aportación de la cuota ideal de los inmuebles puede acogerse al régimen especial de la LIS si los aportantes participan al menos un 5% en la entidad beneficiaria y los bienes están afectos a actividades económicas. Los motivos de optimización y sucesión planteados se consideran económicamente válidos. En cuanto al IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios.
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