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A company asks whether the value and acquisition date of participations from a second non-cash contribution should match those of the original assets. The DGT explains that under the fiscal neutrality regime, original values and dates are preserved, but warns that the regime may not apply if there is a fraud or tax advantage objective.
Cuestión planteada 1. Confirmación de que la antigüedad y valoración, a efectos fiscales, de las participaciones sociales de la entidad R transmitidas, obtenidas en la segunda operación de aportación no dineraria descrita, debe ser la misma que la antigüedad que tenían los activos aportados por la entidad N en la primera operación de aportación no dineraria a la entidad consultante, por haberse acogido ambas operaciones al régimen de neutralidad fiscal y cumplir las condiciones para su aplicación.
Si se aplica el régimen de neutralidad fiscal, los bienes adquiridos se valorarán por los mismos valores fiscales que tenían en la entidad transmitente y se mantendrá su fecha de adquisición. En el caso de participaciones recibidas por aportación de elementos patrimoniales, estas se valorarán por el valor fiscal de los elementos aportados. No obstante, si se aplica la exención por transmisión de participaciones, la entidad podría tener que integrar la renta diferida de la aportación según el artículo 21.4.a) de la LIS.
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