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A real estate company has requested clarification regarding the taxation of the allocation of three properties to its partners during its dissolution and liquidation process. The DGT clarifies that the company must include the difference between the market value and the tax value in its Corporate Income Tax base, and that the partners will be subject to ITPAJD.
Cuestión planteada Cuál sería la tributación de la sociedad y de los socios por la adjudicación de los bienes en el proceso de liquidación y disolución de la misma.
En el Impuesto sobre Sociedades, la entidad debe integrar en su base imponible la diferencia entre el valor de mercado de los inmuebles transmitidos a los socios y su valor fiscal. Respecto al IVA, la entrega de inmuebles está sujeta, pero puede estar exenta si se considera una segunda o ulterior entrega tras la construcción. En el ITPAJD, la disolución es una operación societaria sujeta, siendo los socios los contribuyentes por el valor de los bienes recibidos con un tipo del 1 por 100.
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