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The consultant asks whether the tax calculation for an assumption premium in the IRPF can exclude the difference between the fiscal value of shares under a special non-cash contribution regime and their value without such regime. The DGT responds that such reduction is not possible.
Cuestión planteada Si a efectos del cálculo de la tributación que correspondería en el IRPF al reparto de la prima de asunción, podría excluirse del valor de los fondos propios de las acciones o participaciones correspondiente al último ejercicio cerrado con anterioridad a la fecha de la distribución de la prima, la diferencia entre el valor a efectos fiscales de las participaciones de la sociedad X y el que les hubiera correspondido de no haber aplicado el referido régimen fiscal especial, teniendo en cuenta que el valor fiscal de la aportación, tanto en la sociedad X como en sus socias personas físicas, es el existente con anterioridad a la mencionada aportación. Y teniendo en cuenta que las reservas procedentes de beneficios de la sociedad X y las sociedades Y y Z son prácticamente inexistentes.
Para determinar los fondos propios de la entidad que reparte la prima, solo se pueden excluir los beneficios repartidos con anterioridad y las reservas legalmente indisponibles generadas tras la adquisición. No es posible minorar el importe por la diferencia de valor entre el régimen especial de aportaciones no dinerarias y el valor que hubiera resultado de no aplicarlo. El régimen especial busca la neutralidad y el diferimiento de la tributación, no la exención de la renta obtenida en operaciones posteriores.
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