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A dormant company, originally incorporated with assets from individual partners, sought guidance on its tax treatment upon dissolution. The DGT ruled that the operation is subject to ITPAJD and analysed the subsequent implications for Corporate Tax and IRPF based on the valuation of the assets.
Cuestión planteada Tratamiento fiscal de la disolución y liquidación de la sociedad, con adjudicación de los bienes a los socios.
En el Impuesto sobre Sociedades, la entidad debe integrar en su base imponible la diferencia entre el valor normal de mercado de los bienes transmitidos y su valor contable. Para los socios, la adjudicación genera una ganancia o pérdida patrimonial en el IRPF por la diferencia entre el valor de mercado de los bienes recibidos y el valor de adquisición de sus participaciones. En el ITPAJD, la disolución es una operación societaria sujeta, siendo los socios los contribuyentes por el valor real de los bienes recibidos con un tipo del 1 por 100. Respecto al IVA, no habrá sujeción si la sociedad no adquirió la condición de empresario o profesional al constituirse.
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