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The query concerns how to calculate capital gains or losses for Personal Income Tax (IRPF) purposes when a shareholder receives assets following the dissolution and liquidation of a company, having previously acquired the shares through the liquidation of a community property regime. The Directorate General of Taxes (DGT) rules that the result depends on the difference between the market value of the assets received and the acquisition value of the shares.
Cuestión planteada Forma de cálculo de la ganancia o pérdida patrimonial en el IRPF.
La ganancia o pérdida patrimonial para los socios se determina por la diferencia entre el valor de mercado de los bienes y derechos recibidos y el valor de adquisición de la participación. En la liquidación de la sociedad de gananciales, no hay alteración patrimonial si la adjudicación se ajusta a la cuota de titularidad, manteniendo los valores y fechas de adquisición originarios. Si se adjudican bienes por un valor superior a la cuota de titularidad, se generaría una alteración patrimonial en el otro cónyuge.
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