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A shareholder has enquired about the taxation of amounts and a credit right received following the dissolution and liquidation of their company. The DGT has ruled that the difference between the market value of the assets received and the acquisition value of the shares constitutes a capital gain or loss.
Cuestión planteada Cómo deben tributar los importes percibidos en el Impuesto sobre la Renta de las Personas Físicas.
La disolución y liquidación de la sociedad supone para el socio una ganancia o pérdida patrimonial según el artículo 33.1 de la Ley 35/2006. El importe se determina por la diferencia entre el valor de mercado de los bienes y derechos adjudicados (dinero y derecho de crédito) y el valor de adquisición de las participaciones. Esta ganancia o pérdida se integra en la base imponible del ahorro en el periodo de la liquidación. El cobro posterior del crédito adjudicado no genera renta sujeta a gravamen.
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