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A sole shareholder of a limited liability company asks how the receipt of real estate following the dissolution and liquidation of the company should be taxed in their Personal Income Tax (IRPF). The DGT responds that the difference between the market value of the assets and the acquisition value of the shares constitutes a capital gain or loss.
Question posed: Tax treatment of said operation in the taxpayer's Personal Income Tax.
The capital gain or loss for shareholders is determined by the difference between the market value of the assets and rights received and the acquisition value of the capital share. The acquisition value of shares obtained through non-monetary contributions shall be that which corresponds to the transfer value of the contributed elements. The market value of real estate is the price that would be agreed upon between independent parties at the time of liquidation. The result shall be included in the savings tax base.
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