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A taxpayer inquired whether contributing their ideal share in a community of property to a company could qualify for the special regime for asset contributions. The DGT ruled that this is possible, provided the requirements of the Corporate Income Tax Law (LIS) are met and the community of property constitutes an economic activity with commercial accounting.
Cuestión planteada Si resulta de aplicación a la operación planteada el régimen especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una cuota ideal en una comunidad de bienes se considera una aportación no dineraria especial según el art. 87.1 de la LIS. Para aplicar el régimen especial, el aportante debe participar al menos un 5% en la entidad receptora y los elementos aportados deben estar afectos a actividades empresariales. La comunidad de bienes es la responsable de desarrollar la actividad económica y llevar la contabilidad según el Código de Comercio. Además, la operación debe tener motivos económicos válidos para no ser considerada fraude o evasión fiscal.
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