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The consultant asks whether the limitation on exemption for non-monetary contributions affects both the transfer of the company and its shares. The DGT determines that, due to a prior transfer of assets in 2012, the limitation applies to the transfer of HoldCo2 shares.
Cuestión planteada 1. Si la limitación del artículo 21.4 de la Ley del Impuesto sobre Sociedades resulta de aplicación tanto en la transmisión directa de las sociedades (por ejemplo transmisión de la sociedad A por parte de HoldCo2) como en la transmisión de las participaciones en el socio (por ejemplo transmisión de HoldCo2 por X).
La entidad X debe integrar en su base imponible la renta diferida respecto del porcentaje de participación transmitido en HoldCo2. La exención solo se aplicará sobre la diferencia positiva entre el valor de transmisión de la participación en HoldCo2 y su valor de mercado en el momento de la aportación no dineraria de los activos de logística de valores y gestión de efectivo realizada en 2012. Si se transmitieran las entidades NewCo1 y A en lugar de HoldCo1 o HoldCo2, dichas transmisiones podrían impedir que los motivos de la reestructuración se califiquen como económicamente válidos.
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