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A retired dentist wishes to contribute his real estate rental activity to a company to facilitate generational succession. The DGT examines whether the activity constitutes an economic activity, whether the restructuring achieves tax neutrality, and its implications for other taxes.
Cuestión planteada 1. Si se considera que la actividad de arrendamiento de inmuebles que actualmente desarrolla cumple los requisitos previstos en el artículo 27.2 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, para su consideración como actividad económica.
La aportación de la rama de actividad de alquiler inmobiliario puede acogerse al régimen de neutralidad fiscal de la LIS si se cumplen los requisitos de residencia de la entidad, participación mínima del 5% y afectación a actividad económica con contabilidad mercantil. Para que los inmuebles sean actividad económica, cada comunidad de bienes debe cumplir por separado el requisito de emplear al menos una persona con contrato laboral a jornada completa. Los inmuebles deben haber estado afectos a la actividad económica durante al menos tres años antes de la aportación. La operación no estará sujeta al IVA si se transmite una unidad económica autónoma y estará exenta de ITP y AJD por ser operación de reestructuración.
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