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A taxpayer asks about the tax treatment of contributing agricultural land from their farm to a company and subsequently donating the received shares. The DGT responds that, due to the absence of commercial accounting, the deferral regime cannot apply, and capital gain or loss must be taxed.
Cuestión planteada Tratamiento fiscal de dicha aportación en el Impuesto sobre la Renta de las Personas Físicas, así como de una posible donación posterior a sus padres de las participaciones recibidas.
La aportación de fincas afectas a una actividad económica supone una ganancia o pérdida patrimonial según la diferencia entre el valor de adquisición (valor contable) y la mayor de: valor nominal de las participaciones, valor de cotización o valor de mercado. Al no llevar contabilidad según el Código de Comercio, no es posible aplicar el régimen especial de diferimiento del artículo 87 de la LIS. Una donación posterior de las participaciones generará también una ganancia o pérdida patrimonial.
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