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A fiduciary compensation board has requested a ruling on whether the distribution of a treasury surplus, arising from the sale of a plot reserved to fund urbanisation, constitutes income for Corporate Tax purposes. The DGT has ruled that this does not constitute income for the board and, for the owners, it results in a lower acquisition cost for their land.
Cuestión planteada - Si el reparto del remanente de tesorería como consecuencia de la recuperación de los menores costes de urbanización financiados con la venta de la parcela, no supone renta en el seno de la junta a efectos del Impuesto sobre Sociedades.
Al actuar la junta como fiduciaria, la venta de la parcela reservada genera renta solo en sede de los propietarios, no en la junta. El reparto del remanente de tesorería, si no genera resultado en la cuenta de pérdidas y ganancias, no afecta a la base imponible del Impuesto sobre Sociedades. Para los juntacompensantes, la devolución de derramas supone un menor precio de adquisición de los terrenos adjudicados. En el IVA, si los costes de urbanización definitivos son menores a los estimados, se debe rectificar la cuota repercutida mediante factura rectificativa.
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