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Shareholders of a Spanish company with real estate and a mortgage seek advice on taxation following the dissolution of the entity and the transfer of the property to a German company. The DGT confirms that the dissolution is subject to ITPAJD as a corporate transaction and that the capital gains of non-resident shareholders are taxable in Spain under IRNR.
Cuestión planteada -Tributación que correspondería en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITPAJD) de la operación de disolución y liquidación de la entidad española con entrega a los dos socios del inmueble y asumiendo éstos la deuda de la sociedad.
La disolución de una sociedad española con adjudicación de bienes a los socios es una operación societaria sujeta a ITPAJD, con base imponible del valor real de los bienes sin deducir deudas. La aportación de un inmueble en España con asunción de deuda por una entidad extranjera constituye una transmisión patrimonial onerosa por la parte de la deuda asumida, tributando por actos jurídicos documentados. Las ganancias patrimoniales de socios no residentes por la liquidación de una sociedad cuyo activo es un inmueble en España tributan en España por IRNR, sin aplicar la exención para residentes en la UE.
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