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A SOCIMI entity has requested clarification on how to tax the sale of shares in another company acquired through non-monetary contributions. The DGT explains that income is deemed to be generated linearly throughout the holding period, applying the general regime to the period prior to the SOCIMI election and the special regime to the subsequent period.
Cuestión planteada Tributación de las rentas generadas en la transmisión de las acciones de B por parte de A, adquiridas en virtud de la segunda y tercera aportación no dineraria.
La renta de la transmisión de participaciones se entiende generada de forma lineal durante el tiempo de tenencia. La parte imputable a periodos anteriores a la aplicación del régimen SOCIMI tributa por el régimen general. La parte generada bajo el régimen SOCIMI permite la exención del artículo 21 de la LIS sobre el 50% de beneficios no distribuidos bonificados y plusvalías latentes. Asimismo, se debe integrar en la base imponible la renta diferida por aportaciones no dinerarias según el artículo 21.4.a) de la LIS.
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