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A shareholder has enquired about Personal Income Tax (IRPF) treatment when converting voting shares into non-voting shares with a minimum dividend. The Directorate General for Taxes (DGT) has ruled that this operation constitutes a barter and must be taxed as a capital gain or loss.
Cuestión planteada Tributación en el IRPF del canje de participaciones sociales.
La transformación de participaciones sociales mediante canje supone una variación en la composición del patrimonio que califica como ganancia o pérdida patrimonial según el artículo 33.1 de la Ley 35/2006. El valor de transmisión será el mayor entre el valor de mercado de las nuevas participaciones o el de las antiguas sustituidas, aplicando la regla de valoración de permutas del artículo 37.1.h). Las nuevas participaciones tendrán como fecha de adquisición la fecha del canje y el resultado se imputará a la base imponible del ahorro.
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