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An entity under the SOCIMI regime has requested clarification on how to tax the transfer of shares in another company acquired through non-monetary contributions. The Directorate General for Taxes (DGT) has ruled that the income is deemed to be generated linearly. Consequently, the general tax regime will apply to the portion attributable to periods prior to the special regime, while the SOCIMI regime will apply to the subsequent portion.
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 en otras sociedades se entiende generada de forma lineal durante el tiempo de tenencia. La parte de la renta imputable a periodos anteriores a la aplicación del régimen SOCIMI tributará por el régimen general. La parte generada bajo el régimen SOCIMI podrá aplicar la exención del artículo 21 de la LIS, con la limitación de que el 50% de los beneficios no distribuidos bonificados debe integrarse en la base imponible. Asimismo, se integrará la renta diferida por aportaciones no dinerarias según el artículo 21.4.a) de la LIS.
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