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A shareholder has requested clarification on how to tax a current account balance received from partners as part of their liquidation quota under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that the liquidation constitutes a change in assets that must be calculated by comparing the value of the quota received with the acquisition value of the shareholding.
Cuestión planteada Tributación en el IRPF del socio de dicha operación.
La disolución y liquidación de una sociedad genera una ganancia o pérdida patrimonial para los socios por la diferencia entre el valor de la cuota de liquidación (o valor de mercado de los bienes recibidos) y el valor de adquisición de su participación. En el caso de saldos deudores en cuentas corrientes con socios, el valor de la cuota de liquidación incluirá el importe de la deuda compensada junto a otros bienes o derechos adjudicados. Esta ganancia o pérdida se integrará en la base imponible del ahorro.
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