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The taxpayer inquires about the tax treatment of contributing real estate to a company's share capital. The DGT rules that if the properties are not used for economic activities, the transaction constitutes a capital gain or loss.
Question posed: Tax treatment of said contribution in the Personal Income Tax.
The capital gain or loss is determined by the difference between the acquisition value and the transfer value. In non-monetary contributions, the transfer value is the higher amount between the nominal value of the shares (plus share premiums), the market price of the securities, or the market value of the contributed asset. This result is included in the savings tax base.
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