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A taxpayer inquired about the taxation under Personal Income Tax (IRPF) when contributing credit rights to a capital increase of a limited liability company. The DGT responds that this operation constitutes a transfer that generates a capital gain or loss.
Question posed: Upon raising the possibility of contributing credit rights to a capital increase of a limited liability company, the inquiry concerns the taxation of said contribution under Personal Income Tax (IRPF).
The contribution of credit rights to the share capital of a commercial entity is classified as a capital gain or loss. The amount shall be determined by the difference between the acquisition value of the rights and the higher of: the nominal value of the shares received plus share premiums, the market value of the securities, or the market value of the contributed right.
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