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An individual contributes real estate (a plot with a residential building) to a company through a capital increase. The DGT has ruled that this constitutes a capital gain or loss for Personal Income Tax purposes and triggers the tax on the increase in value of urban land.
Cuestión planteada Tratamiento fiscal de dicha aportación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
En el IRPF, la aportación no dineraria genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de adquisición y la mayor de: el valor nominal de las acciones más primas de emisión, el valor de cotización o el valor de mercado. El valor de adquisición del inmueble incluye el coste del terreno, las obras de construcción y gastos inherentes. Respecto al IIVTNU, la aportación es una transmisión onerosa que genera el hecho imponible, siendo la persona física el sujeto pasivo.
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