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Property owners from a rental community inquire whether their share can be contributed to a company under the special IS regime and if their reasons are economically valid. The DGT confirms this is possible if participation and economic activity criteria are met, and that their motives are economically sound.
Cuestión planteada 1. Si las aportaciones realizadas por cada uno de los comuneros a una nueva sociedad o a una sociedad preexistente de su participación en la comunidad de bienes cumplen los requisitos para acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos alegados pueden reputarse motivos económicos válidos a estos efectos.
La aportación de la cuota ideal de cada comunero puede acogerse al régimen especial del art. 87.1 de la LIS si la entidad receptora es residente, cada aportante participa al menos un 5% en los fondos propios y los elementos aportados están afectos a actividades económicas. Los motivos de optimización, profesionalización y relevo generacional se consideran económicos válidos. La transmisión no está sujeta a IVA si constituye una unidad económica autónoma. No se aplica la exención del IIVTNU porque la aportación de cuotas no equivale a la aportación de una rama de actividad.
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