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An individual has enquired whether incorporating a company will result in wealth variations for Personal Income Tax purposes. The Directorate-General for Taxes (DGT) has ruled that this only occurs if non-monetary assets or rights are contributed, which triggers a capital gain or loss.
Cuestión planteada Si se produce alguna variación patrimonial en el Impuesto sobre la Renta de las Personas Físicas de la consultante como consecuencia de la constitución de la sociedad.
La aportación no dineraria de elementos patrimoniales a una sociedad mercantil supone una variación en el valor del patrimonio del aportante. Esta variación se califica como ganancia o pérdida patrimonial, calculada por la diferencia entre el valor de adquisición y el valor de transmisión. El valor de transmisión en aportaciones no dinerarias es la cantidad mayor entre el valor nominal de las participaciones (más primas de emisión), el valor de cotización o el valor de mercado del bien aportado. Si los bienes están afectos a actividades económicas, podría aplicarse el régimen especial de la Ley del Impuesto sobre Sociedades.
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