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A parent and child ask whether contributing shares to a new company generates capital gains for income tax. The DGT explains that under the general regime, a gain or loss arises, but if the conditions for the special share exchange regime are met, no income is recognised.
Cuestión planteada ¿Los dos socios aportantes de las acciones a la nueva sociedad tienen algún tipo de ganancia patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas y, en su caso, cómo debe declararse?
La aportación de acciones supone una variación patrimonial que califica como ganancia o pérdida patrimonial en la renta del ahorro. No obstante, si la operación cumple los requisitos del régimen especial de canje de valores del Impuesto sobre Sociedades, los socios no integrarán renta en su IRPF y las nuevas participaciones conservarán el valor y la fecha de adquisición de las aportadas. Para aplicar este régimen, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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