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A natural person asks what value the shares contributed to a new company (NEWCO) should have to determine whether the IRPF valuation rule applies. The tax authority responds that if the special regime requirements are met, fiscal neutrality will apply, preserving previous fiscal values.
Cuestión planteada 1. Si el valor de la transmisión de las acciones y participaciones que constituirán las aportaciones descritas a la sociedad de nueva creación (NEWCO) será el derivado de los fondos propios de las actuales sociedades o si deberá aplicar la norma específica de valoración contenida en el artículo 37.1.b) de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.
Si la aportación de participaciones de la entidad M a la NEWCO cumple los requisitos del artículo 87.1 de la LIS, se aplicará el régimen de neutralidad fiscal. En ese caso, los valores recibidos por la persona física se valorarán por los valores fiscales que tenían las participaciones en el aportante, manteniendo su fecha de adquisición. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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