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A taxpayer enquired about the tax treatment of contributing shares of listed companies to a new limited liability company. The DGT ruled that this operation constitutes a transfer that generates a capital gain or loss.
Cuestión planteada Tratamiento fiscal de la aportación de las mencionadas acciones en el Impuesto sobre la Renta de las Personas Físicas.
La aportación no dineraria de acciones supone una variación en el patrimonio del contribuyente calificada como ganancia o pérdida patrimonial. El valor de transmisión se determina por la diferencia entre el valor de adquisición y la mayor de tres valores: el valor nominal más primas de emisión, el valor de cotización o el valor de mercado. Estas rentas se clasifican como renta del ahorro y se integran y compensan según el artículo 49 de la LIRPF.
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