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A query was raised regarding whether the dissolution of a company, following the acquisition of shares through an improvement agreement with immediate effect, constitutes a transfer if the property is allocated to the shareholder within five years. The DGT ruled that the dissolution of companies entails a transfer for Income Tax purposes.
Cuestión planteada Si con posterioridad a su formalización y antes del período de cinco años, el mejorado procediera a disolver la sociedad, adjudicándose el inmueble en pago de su haber social, sin efectuar durante ese plazo de cinco años su transmisión a un tercero, manteniéndolo por tanto en su patrimonio; se pregunta si se consideraría que esa operación societaria constituye una transmisión a efectos del artículo 36 de la Ley del IRPF.
La disolución de sociedades conlleva una transmisión a efectos del IRPF, generando una ganancia o pérdida patrimonial que constituye renta del ahorro. Si la disolución se realiza antes de transcurrir cinco años desde un pacto de mejora con efectos de presente, el beneficiario se subroga en la posición del mejorante respecto al valor y fecha de adquisición de las participaciones, siempre que dicho valor sea inferior al resultante de las normas del Impuesto sobre Sucesiones y Donaciones.
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