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A taxpayer has enquired about the tax treatment for partners who, upon dissolving a company, receive a share of a property and assume part of the mortgage debt. The DGT explains that the assumption of debt does not trigger immediate taxation, although it does affect the future acquisition value of the asset.
Cuestión planteada Tratamiento fiscal de la disolución de la sociedad en el Impuesto sobre la Renta de las Personas Físicas de los socios.
La adquisición del inmueble se divide en dos: una parte onerosa por la asunción de deuda y otra por la liquidación de la cuota social. La asunción de deuda no tiene incidencia en el IRPF, salvo que el importe de la deuda se considere parte del valor de adquisición para futuras transmisiones. La ganancia o pérdida patrimonial se calcula por la diferencia entre el valor de mercado de los bienes recibidos por liquidación y el valor de adquisición de las participaciones.
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