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The taxpayer inquires about the taxation of the liquidation of a company that operated as a family holding company between 2004 and 2006. The Directorate General for Taxes (DGT) rules that the difference between the liquidation amount and the acquisition value of the shares constitutes a capital gain or loss.
Cuestión planteada Implicaciones fiscales de la citada operación en su declaración del Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida patrimonial se determina por la diferencia entre el valor de mercado de los bienes recibidos en la liquidación y el valor de adquisición de las participaciones. Para sociedades patrimoniales, el valor de adquisición incluye el precio pagado más los beneficios sociales no distribuidos durante los ejercicios en que tributaron bajo dicho régimen. La alteración patrimonial debe imputarse al periodo impositivo en que se produce la disolución y liquidación.
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