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A query was made regarding the tax treatment under Personal Income Tax (IRPF) and Transfer Tax and Stamp Duty (ITPAJD) concerning the dissolution of a company holding real estate. The Tax Agency ruled that non-reciprocal contributions by partners increase the acquisition value for calculating capital gains and that the dissolution is subject to ITPAJD.
This ruling clarifies that voluntary capital injections, even without consideration, must be factored into the cost basis of shares, potentially reducing future capital gains tax liabilities upon dissolution, while confirming the applicability of transfer taxes to such corporate restructurings.
The tax team reviews your specific situation.
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