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The applicant inquired how to calculate the acquisition debt percentage when some shares are obtained through non-monetary contributions and others through a sale and purchase agreement. The DGT ruled that if both operations stem from the same contractual agreement, they are considered acquired in a single act, and the price of all shares must be used for the calculation.
Cuestión planteada 1. Si a efectos de determinar el porcentaje de deuda de adquisición sobre el precio de adquisición de la participación en las concesionarias, debe considerarse el precio de adquisición del 100% de las acciones en las concesionarias, es decir, incluyendo las acciones adquiridas no solo en la compraventa sino también en la aportación no dineraria.
Cuando se adquiere una participación mediante aportación no dineraria y compraventa derivadas de un mismo acuerdo contractual, la adquisición se entiende realizada en unidad de acto. Para determinar si la deuda de adquisición supera el 70% del precio de adquisición (según el art. 16.5 o 67.b de la LIS), se debe considerar el precio de la totalidad de las acciones o participaciones adquiridas. La fecha de adquisición será la de la compraventa, al ser cuando se produce el endeudamiento.
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