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A query was made regarding the tax treatment of a natural person contributing real estate to a company. The Directorate General for Taxes (DGT) ruled that this operation constitutes a change in the value of assets, which must be classified as a capital gain or loss.
Cuestión planteada Tratamiento fiscal de dicha aportación en el Impuesto sobre la Renta de las Personas Físicas del aportante.
La ganancia o pérdida se determina por la diferencia entre el valor de adquisición y el valor de transmisión. En aportaciones no dinerarias, el valor de transmisión es la cantidad mayor entre el valor nominal de las acciones (más primas de emisión), el valor de cotización de los títulos o el valor de mercado del bien aportado. Este resultado se integra en la base imponible del ahorro, salvo que los bienes estén afectos a actividades económicas y se cumplan los requisitos para el régimen especial de la Ley del Impuesto sobre Sociedades.
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