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A taxpayer has enquired about the tax treatment of contributing real estate to a company through a capital increase. The DGT has ruled that this constitutes a change in assets that must be classified as either a capital gain or a capital loss.
Question posed: Tax treatment of said contribution in the Personal Income Tax.
The contribution of real estate assets not used for economic activity generates a capital gain or loss. The amount is determined by the difference between the acquisition value and the transfer value. In non-monetary contributions, the transfer value is the higher amount among the nominal value of the shares (plus share premiums), the market price of the securities, or the market value of the contributed asset. The result is included in the savings tax base.
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