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A shareholder has enquired about the tax treatment regarding the dissolution and liquidation of an inactive company whose sole asset is cash. The DGT has ruled that the difference between the value of the assets received and the acquisition value of the shares constitutes a capital gain or loss.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas de los socios.
La ganancia o pérdida patrimonial para los socios se determina por la diferencia entre el valor de mercado de los bienes y derechos recibidos (el efectivo) y el valor de adquisición de la participación de capital. El valor de adquisición se compone del importe real de la adquisición o suscripción, más gastos y tributos inherentes, minorado por amortizaciones si procediera. Esta diferencia se integrará en la base imponible del ahorro. La ganancia obtenida no está sujeta a retención.
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