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A resident in Spain contributes real estate in the United Kingdom to a British company in exchange for shares. The DGT responds that this operation constitutes a variation in the value of the assets which must be taxed as a capital gain or loss.
Question raised: Calculation of the capital gain.
The non-monetary contribution of real estate to a commercial company implies a variation in the value of the assets which is classified as a capital gain or loss pursuant to Article 33.1 of the LIRPF. 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 between the nominal value of the shares (plus share premiums), the market value of the securities, or the market value of the contributed asset.
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