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A taxpayer inquired about the Personal Income Tax (IRPF) treatment if he and his spouse were to be allocated real estate from their inactive company. The Directorate General for Taxes (DGT) ruled that the dissolution and liquidation of a company results in the recognition of a capital gain or loss.
Question posed: If both partners were to be allocated said real estate properties, what would be the tax treatment of that operation under Personal Income Tax.
In the dissolution of companies, the capital gain or loss for the partners is the difference between the market value of the assets received and the acquisition value of their share in the capital. This result shall be included in the partner's savings tax base in accordance with current regulations.
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