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A development company seeks advice on the tax treatment of assigning its remaining real estate to partners during liquidation. The DGT states that market value should be used in corporate income tax, and the transaction is subject to VAT, except where specific exemptions apply to land or buildings.
Cuestión planteada Cuál es el tratamiento fiscal de la liquidación de la sociedad, en materia del Impuesto sobre Sociedades, Impuesto sobre el Valor Añadido, Impuesto de Transmisiones y Actos Jurídicos Documentados, o cualquier otro impuesto que recaiga sobre la citada operación.
En el Impuesto sobre Sociedades, la adjudicación de bienes a los socios por disolución obliga a valorar los inmuebles por su valor de mercado, integrando la diferencia con su valor fiscal en la base imponible. Respecto al IVA, la entrega de bienes a los socios es una operación sujeta, aunque pueden aplicarse exenciones para terrenos rústicos o segundas entregas de edificaciones. En el caso de terrenos, la exención depende de si se han iniciado obras materiales de urbanización o si tienen condición de solares.
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