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A query was raised regarding whether partners of a civil society dissolving under the nineteenth transitional provision of the Personal Income Tax Act (LIRPF) must pay tax on the allocation of credits. The Directorate General for Taxes (DGT) ruled that they must declare a capital gain in accordance with the rules set out in said provision.
Cuestión planteada Si los socios han de tributar por la adjudicación de los créditos mencionados.
En la disolución de sociedades civiles bajo la disposición transitoria decimonovena de la LIRPF, el valor de adquisición de las participaciones se aumenta por las deudas adjudicadas y se disminuye por los créditos o dinero adjudicados. Si el resultado es positivo, no existe renta o ganancia patrimonial. Si el resultado es negativo, se considerará renta o ganancia patrimonial según sea el socio persona jurídica o física.
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