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An individual has requested clarification on the tax treatment of contributing inherited real estate to a commercial company. The Directorate General for Taxes (DGT) has ruled that such an operation constitutes a change in assets that results in a capital gain or loss.
Cuestión planteada Tratamiento fiscal de dicha aportación en el IRPF.
La aportación de inmuebles no afectos a actividades económicas supone una alteración en la composición del patrimonio que determina una ganancia o pérdida patrimonial. En aportaciones no dinerarias, el valor de transmisión es la cantidad mayor entre el valor nominal de las acciones (más primas de emisión), el valor de cotización de los títulos o el valor de mercado del bien. Para bienes adquiridos antes de 1995, puede aplicarse una reducción según la disposición transitoria novena de la LIRPF.
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