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A Spanish resident contributes a US real estate asset to a single-member LLC. The DGT rules that the contribution constitutes a transfer generating capital results and examines the entity's treatment and Form 720.
Question raised 1.- Treatment, in Personal Income Tax (IRPF), of the contribution of the real estate property.
La aportación del inmueble a la entidad constituye una transmisión que genera una ganancia o pérdida patrimonial según la diferencia entre el valor de adquisición y el valor de transmisión (el mayor entre el valor nominal de las participaciones, el de cotización o el de mercado). Si la entidad es considerada en régimen de atribución de rentas, el socio tributará por las rentas de la venta del inmueble. Respecto al modelo 720, se debe informar de la pérdida de titularidad del inmueble y de la nueva participación en la LLC.
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