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A query was raised regarding the taxation of Transfer Tax (ITP) and Stamp Duty (AJD) in the dissolution of a family holding company involving the allocation of real estate to shareholders. The DGT rules that the transaction is subject to the corporate transactions modality, with a rate of 1 per cent applied to the real value of the assets.
Cuestión planteada - Confirmar que la operación planteada tributa por la modalidad de operaciones societarias al tipo del 1 por 100, siendo la base imponible el valor actualizado de la parte del activo que les corresponda a cada uno.
La disolución y liquidación de una sociedad con adjudicación de inmuebles es una operación societaria sujeta al ITP y AJD. Los socios son los sujetos pasivos por los bienes recibidos y la base imponible es el valor real de los bienes adjudicados, sin deducir deudas o gastos. Si existe un exceso de adjudicación respecto a la cuota de participación, dicho exceso tributará por la modalidad de transmisiones patrimoniales onerosas.
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