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A taxpayer asks whether contributing a property rental activity to a new company can qualify under Article 87 LIS's branch activity regime. The DGT replies that it cannot, as property rental lacks economic activity due to the absence of at least one full-time employee.
Cuestión planteada 1. Si la aportación no dineraria a la nueva sociedad de la actividad de arrendamiento/subarrendamiento de inmuebles (incluyendo alquiler vacacional y alquiler de larga duración) puede acogerse al régimen del art. 87 LIS como aportación de rama de actividad, atendiendo a la existencia de una organización de medios suficiente.
Para que la aportación de elementos patrimoniales se acoja al régimen especial de neutralidad fiscal, estos deben estar afectos a actividades económicas. En el caso del arrendamiento de inmuebles, la actividad solo se considera económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Al no disponer de medios humanos necesarios, los inmuebles no se consideran afectos a una actividad económica y no se puede aplicar el régimen del artículo 87 de la LIS.
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