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A sole shareholder seeks clarification on the tax treatment regarding the dissolution and liquidation of their company. The DGT clarifies how to calculate capital gains for Personal Income Tax purposes and the applicability of transfer taxes and urban land value increment taxes.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados e Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
En el IRPF, las aportaciones voluntarias a los fondos propios de la sociedad sin derecho a devolución integran el valor de adquisición de las participaciones. La ganancia o pérdida patrimonial se determina por la diferencia entre el valor de mercado de los bienes recibidos y dicho valor de adquisición. La liquidación de la sociedad está sujeta al ITPAJD, siendo el socio el contribuyente por el valor de los bienes recibidos. Asimismo, la transmisión del inmueble urbano genera el IIVTNU, siendo la sociedad el sujeto pasivo por la transmisión onerosa.
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