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The taxpayer asks whether a contribution by partners to a company's treasury is sufficient to apply the capital gains reinvestment exemption, or if a capital increase is required. The DGT rules that the exemption necessitates the acquisition of shares or social holdings.
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 requiere que la reinversión se efectúe 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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