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A lottery administration holder wishes to contribute their administrative authorisation to a newly established limited company. The DGT examines the IRPF treatment of this non-cash contribution, distinguishing the intangible asset (authorisation) from inventory, and assesses whether Article 87 of Law 27/2014's special non-cash contribution regime applies. The response is generic due to insufficient data.
Cuestión planteada Tributación en el IRPF de la referida aportación.
Con carácter general, la aportación de inmovilizado intangible afecto a una actividad económica genera ganancia o pérdida patrimonial conforme al artículo 37.1.d) LIRPF, tomándose como valor de adquisición el valor contable minorado en amortizaciones mínimas (art. 37.1.n) LIRPF y art. 40 RIRPF). Sin embargo, si concurren los requisitos del artículo 87 LIS —entre ellos que la entidad receptora sea residente en España y que el aportante participe al menos en el 5% de sus fondos propios— puede aplicarse el régimen de neutralidad fiscal, de modo que no se integre renta alguna en IRPF y los valores recibidos conserven los valores y fechas de adquisición de los elementos aportados.
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