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A query was made regarding the tax treatment under Personal Income Tax (IRPF) and Transfer Tax and Stamp Duty (ITPAJD) concerning the dissolution of a company holding real estate. The Tax Agency ruled that non-reciprocal contributions by partners increase the acquisition value for calculating capital gains and that the dissolution is subject to ITPAJD.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En la disolución de sociedades, la ganancia o pérdida patrimonial de los socios es la diferencia entre el valor de mercado de los bienes recibidos y el valor de adquisición de sus participaciones. Las aportaciones voluntarias a los fondos propios, realizadas sin derecho a devolución ni contraprestación, deben integrar el valor de adquisición de las participaciones. Respecto al ITPAJD, la disolución es una operación societaria sujeta con el tipo del 1 por 100 sobre el valor de los bienes recibidos.
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