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A property-holding company that rents out a property wishes to undergo liquidation by offsetting a debt to a shareholder through the transfer of said property. The DGT determines the corresponding taxation under Corporate Tax, IRPF, VAT, ITP and the municipal tax on the increase in value of land.
Cuestión planteada Si se liquida la sociedad, por jubilación del socio único, y se compensa el pago de la deuda con la entrega al socio del inmueble, qué tributos tendría que liquidar.
En el Impuesto sobre Sociedades, la entidad debe integrar la diferencia entre el valor de mercado del inmueble y su valor fiscal. Para el socio, la entrega supone una adquisición onerosa por la parte del crédito y una ganancia o pérdida patrimonial por la parte de la cuota de liquidación. En el IVA, la entrega es una operación sujeta y exenta (salvo renuncia). En el ITP, la adjudicación en pago de deuda es una transmisión onerosa, mientras que la liquidación sin bienes remanentes carece de base imponible. Finalmente, la operación está sujeta al IIVTNU.
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