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A taxpayer has requested clarification on the tax treatment of exchanging shares in one company for shares in another. The DGT clarifies that no taxable event arises under the IET and details the valuation rules applicable to IRPF and ITPAJD.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana y en el Impuesto sobre la Renta de las Personas Físicas.
En el IIVTNU no hay tributación porque la permuta de participaciones no es una transmisión de la propiedad de terrenos. En el IRPF, la ganancia o pérdida patrimonial se calcula restando el valor de adquisición del mayor entre el valor de mercado de lo entregado y el de lo recibido. Respecto al ITPAJD, la operación es generalmente exenta, salvo que se acredite ánimo de elusión para evitar el impuesto sobre inmuebles.
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