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A taxpayer inquired whether contributing funds to a company's treasury is sufficient to qualify for the capital gains reinvestment exemption, or if a capital increase is required. The Directorate General for Taxes (DGT) ruled that only the acquisition of shares or social interests allows for the application of this exemption.
Cuestión planteada Si para la aplicación de la exención regulada en el artículo 38.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas basta con realizar una aportación de socios ingresando la misma en la tesorería de la empresa o es necesario realizar una ampliación de capital adquiriendo las correspondientes participaciones sociales.
La exención de las ganancias patrimoniales por la transmisión de participaciones requiere que el importe se reinvierta en la adquisición de acciones o participaciones que cumplan los requisitos del artículo 68.1 de la LIRPF. Las aportaciones que se materialicen únicamente como ingresos en la tesorería de la sociedad, sin que supongan la adquisición de participaciones sociales, no se consideran importe reinvertido para la exención.
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