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A professional civil society asks whether payment of the liquidation share to a retiring partner is subject to VAT. The DGT responds that there is no VAT liability because the payment is neither a consideration for services nor a delivery of goods, and there is no consumption.
Cuestión planteada Tributación de la cuota de liquidación satisfecha al socio en el Impuesto sobre el Valor Añadido.
El pago de la cuota de liquidación no está sujeto al IVA al no corresponderse con la contraprestación de una prestación de servicios o entrega de bienes, no existiendo acto de consumo. Asimismo, si el cobro fuera por la transmisión de participaciones, tampoco estaría sujeto al IVA al no formar estas parte del patrimonio empresarial o profesional del socio. En el IRPF, la diferencia entre la cuota de liquidación y el valor de adquisición de las participaciones constituye una ganancia o pérdida patrimonial. Esta se imputa al ejercicio de la separación, aunque se puede optar por la imputación proporcional en operaciones a plazos.
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