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A taxpayer asks whether the contribution of eight rented properties to a company can be considered a contribution of an activity branch. The DGT responds that it cannot, as rental activity requires at least one full-time employee under a labour contract.
Cuestión planteada 1.- Si la aportación conjunta de los ocho inmuebles arrendados, junto con los elementos organizativos y financieros asociados a su explotación, puede calificarse como aportación de rama de actividad a efectos de lo previsto en el artículo 87 de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de neutralidad fiscal en la aportación de elementos patrimoniales, estos deben estar afectos a actividades económicas. En el caso del arrendamiento de inmuebles, la normativa exige que se utilice al menos una persona empleada con contrato laboral y a jornada completa para que la actividad tenga naturaleza económica. Al no contar con personal laboral, los rendimientos son de capital inmobiliario y la aportación no permite aplicar el régimen de la LIS.
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