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A query was raised regarding whether capital gains from the sale of company shares by an insolvent entity must be taxed under Personal Income Tax (IRPF) if the proceeds are used to pay creditors. The Directorate General of Taxes (DGT) ruled that the sale constitutes a change in assets that generates a gain or loss, which must be included in the savings tax base.
Cuestión planteada Sometimiento a tributación en el IRPF de la ganancia patrimonial correspondiente a la venta de unas participaciones sociales propiedad del concursado teniendo en cuenta que el importe obtenido se va a dedicar al pago de acreedores con crédito reconocido.
La venta de participaciones sociales en un procedimiento concursal como parte de la masa activa es una alteración en la composición del patrimonio que genera ganancias o pérdidas patrimoniales. Estas se integran en la base imponible del ahorro. El hecho de que el importe obtenido se destine al pago de acreedores con crédito reconocido no altera la tributación de la ganancia obtenida.
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