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An individual has enquired whether they can avoid including the capital gain from an exchange of shares in an entity within their Personal Income Tax (IRPF) through a non-monetary contribution. The Directorate General for Taxes (DGT) has ruled that the special regime is applicable provided the requirements of Article 87 of the Corporate Tax Act (LIS) are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si es posible no integrar en la base imponible del Impuesto sobre la Renta de las Personas Físicas del consultante, la ganancia patrimonial producida por diferencia entre el valor de adquisición de las participaciones sociales de la entidad A que canjea, y el valor de las participaciones sociales de la nueva sociedad recibidas, por tratarse de una operación recogida en el artículo 87 de la Ley 27/2014, del Impuesto sobre Sociedades.
Para aplicar el régimen especial del artículo 87 de la LIS, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el contribuyente debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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