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A consultant and their son plan to contribute shares from a company to a newly established enterprise. The DGT explains how to calculate capital gain or loss and outlines the requirements to apply the special regime for non-cash contributions.
Cuestión planteada Tributación de la aportación no dineraria en el IRPF correspondiente a los socios y posible aplicación del régimen especial regulado en el capítulo VII del título VI de la Ley del Impuesto sobre Sociedades.
La aportación de acciones supone una variación en el patrimonio que se califica como ganancia o pérdida patrimonial. El valor de transmisión se determina por la diferencia entre el valor de adquisición y la mayor de tres valores: el valor nominal más primas de emisión, el valor de cotización o el valor de mercado. Para aplicar el régimen especial de aportaciones no dinerarias, se deben cumplir requisitos como la residencia de la entidad receptora, la participación mínima del 5% en los fondos propios y la posesión ininterrumpida de las acciones durante el año anterior.
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