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A taxpayer has requested clarification on the tax treatment of contributing business assets (machinery, inventory, goodwill) to a company of which they will be the sole shareholder. The DGT clarifies that inventory is treated as income from economic activities, whereas the remaining assets may generate capital gains or losses.
Cuestión planteada Tratamiento fiscal de dicha operación en el IRPF.
Las existencias transmitidas a una sociedad darán lugar a rendimientos de actividades económicas según el artículo 48 de la LIRPF. Para el resto de elementos patrimoniales afectos, la ganancia o pérdida se determina por la diferencia entre el valor de adquisición y la mayor de: valor nominal más prima de emisión, valor de cotización o valor de mercado. En el caso de inmovilizado, el valor de adquisición será el valor contable. Si se aplica el régimen especial de la Ley del Impuesto sobre Sociedades, no se integra renta en el IRPF, pero este régimen excluye las existencias.
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