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A company seeks advice on the tax treatment of donating an industrial building to its partners. The DGT determines that the transaction is subject to various taxes depending on the nature of the transfer and the parties involved.
Cuestión planteada 1. Tratamiento de las posibles pérdidas o beneficios.
En el Impuesto sobre Sociedades, la sociedad debe valorar la nave por su valor de mercado e integrar la diferencia con su valor fiscal en su base imponible. En el IVA, la donación se considera un autoconsumo de bienes sujeto al impuesto, debiendo expedirse factura. En el Impuesto sobre Sucesiones y Donaciones, los socios son los sujetos pasivos y deben liquidarlo en la oficina de la Comunidad Autónoma donde esté la nave. Finalmente, los socios también son contribuyentes del IIVTNU por el incremento de valor del terreno.
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