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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.
Question raised: Taxation of the liquidation installment paid to the partner regarding Value Added Tax.
The payment of the liquidation installment is not subject to VAT as it does not correspond to the consideration for any provision of services or delivery of goods performed by the partner to the entity, due to the absence of a consumption act. Likewise, if the collection were for the transfer of shares, it would also not be subject to VAT as these do not form part of the business or professional assets of the partner. For Personal Income Tax purposes, the difference between the value of the liquidation installment and the acquisition value of the shares constitutes a capital gain or loss. This is included in the savings tax base, and the partner may opt to impute income proportionally if it is an installment transaction.
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