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A real estate company sought clarification regarding the taxation of the dissolution, liquidation, and distribution of two properties to its shareholders. The DGT clarifies that the company must pay tax on the difference between the market value and the tax value, and that the transfer of assets is subject to VAT and Transfer Tax/Stamp Duty.
Cuestión planteada Tributación de la sociedad y de los socios en el proceso de liquidación y disolución y en la adjudicación de los dos inmuebles a los socios.
En la disolución, la entidad debe integrar en su base imponible la diferencia entre el valor de mercado de los elementos transmitidos y su valor fiscal. La adjudicación de inmuebles a los socios se considera entrega de bienes sujeta a IVA, pudiendo estar exenta si es una segunda entrega de edificaciones. La disolución está sujeta a la modalidad de operaciones societarias del ITP y AJD, con una base imponible coincidente con el valor real de los bienes. Asimismo, la transmisión de terrenos urbanos genera el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana.
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