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A shareholder wishes to contribute all shares of a limited liability company to a new limited liability company. The DGT responds that this operation constitutes a transfer that generates a capital gain or loss for Personal Income Tax purposes.
Question posed: Whether said contribution would be taxed as a capital gain in the Personal Income Tax of the taxpayer.
The non-monetary contribution of shares implies a variation in equity that must be classified as a capital gain or loss. The transfer value is determined by the highest amount among the nominal value plus issue premiums, the market quotation value, or the market value of the contributed asset. This result is included in the savings tax base, unless the requirements to apply the special regime of the Corporate Tax Law are met.
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