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Three brothers ask how to value shares contributed to a new entity. The DGT clarifies that if the special LIS regime applies, new shares retain the original value and acquisition date.
Cuestión planteada 1.) Valor de adquisición y transmisión de las participaciones que se pretenden aportar a la sociedad a efectos del cálculo de la ganancia patrimonial en el IRPF.
Si las participaciones se recibieron mediante una aportación no dineraria bajo el régimen especial de la LIS, su valor y fecha de adquisición serán los mismos que los de los elementos aportados (art. 80.3 LIS). Para el cálculo de la ganancia patrimonial en el IRPF, la diferencia se determina entre el valor de adquisición y la mayor de: valor nominal más primas, valor de cotización o valor de mercado. La transmisión de valores está exenta de IVA e ITPAJD, salvo que se demuestre ánimo de elusión de impuestos sobre inmuebles.
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