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A foundation sought clarification on whether capital gains arising from the difference between the book value and market value of its assets upon liquidation were exempt under Law 49/2002. The DGT ruled that because the assets were not transferred to entities eligible for patronage tax benefits, the special regime requirements were not met, making the income subject to taxation.
Cuestión planteada 1) Si la plusvalía generada a la entidad transmitente por diferencia entre el valor contable de los elementos transmitidos y el de mercado tributaría de acuerdo con el artículo 15 del TRLIS o si por el contrario le sería de aplicación la exención regulada en el artículo 6.3 de la Ley 49/2002, al tratarse de una liquidación de una entidad acogida al mismo.
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