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V1356-19 10 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · aportación no dineraria

Potential application of the special regime for non-monetary contributions to defer capital gains tax

An individual has enquired whether they can apply the special regime under the Corporate Tax Act when contributing shares of one company to another. The Directorate General for Taxes (DGT) has ruled that, provided the requirements regarding participation and ownership are met, the transaction will not be subject to Personal Income Tax (IRPF), and the original acquisition values will be maintained.

The question raised

Cuestión planteada Posible aplicación del régimen especial regulada en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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