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A natural person asks whether the valuation of shares contributed to a new company should be based on shareholders' equity or on IRPF valuation rules. The DGT states that fiscal neutrality applies if the requirements of article 80 of the LIS are met.
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 deberán 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 entidad beneficiaria adquiere participaciones que le permitan obtener la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS, se aplicará el régimen de neutralidad fiscal. En este caso, los valores recibidos por la entidad se valorarán por el valor fiscal que tenían en el patrimonio de los socios. Los valores recibidos por los socios se valorarán por el valor fiscal de los entregados, manteniendo la fecha de adquisición. No se aplicará este régimen si el objetivo principal de la operación es el fraude o la evasión fiscal o si no existen motivos económicos válidos.
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