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A query was raised regarding whether capital gains from the sale of a property should be taxed under Personal Income Tax (IRPF) for the shareholder or under Corporate Tax for the entity. The Directorate General for Taxes (DGT) ruled that, as it has been judicially determined that the natural person is the beneficial owner, the capital gain must be attributed to that individual.
Cuestión planteada Si la ganancia patrimonial derivada de la transmisión del inmueble, debe integrarse en la base imponible del Impuesto sobre la Renta de las Personas Físicas del socio último. En caso afirmativo:
La plusvalía derivada de la transmisión del inmueble debe imputarse a la persona física que es el verdadero propietario, integrándose en su base imponible del IRPF. La entidad consultante debe realizar un ajuste extracontable negativo por el importe de la venta para determinar su base imponible del Impuesto sobre Sociedades. La posterior transferencia de los fondos a la persona física no tiene impacto fiscal adicional.
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