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An individual has requested clarification on which taxes apply to the formation of a limited company through the contribution of real estate. The DGT analyses Corporate Tax, IIVTNU, VAT, ITPAJD, and IRPF, detailing the conditions for exemption and the subsequent effects on personal income tax.
Cuestión planteada Cuales son los tributos que gravan la referida constitución, y en especial cuando se aportan exclusivamente inmuebles.
La constitución de la sociedad no genera renta fiscal ni contable por sí misma. El IIVTNU se devenga si hay transmisión de propiedad de terrenos urbanos, salvo que se aplique el régimen especial de aportación de activos del TRLIS. La operación está exenta de ITPAJD por ser una constitución de sociedad. En IRPF, la aportación genera ganancias o pérdidas patrimoniales, a menos que se cumplan los requisitos del régimen especial del artículo 94 del TRLIS para elementos afectos a actividades económicas.
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