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A query was made regarding the tax treatment for three shareholders of a company engaged in property leasing, which is being liquidated by allocating one property to each shareholder. The DGT ruled that the operation generates a capital gain or loss for the shareholders.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas de los socios.
La disolución y liquidación de la sociedad supone la obtención de una ganancia o pérdida patrimonial para los socios según el artículo 33.1 de la Ley 35/2006. El resultado vendrá determinado por la diferencia entre el valor de mercado de los bienes y derechos recibidos (valor del inmueble más el dinero recibido, si lo hubiera) y el valor de adquisición de la participación de capital correspondiente. Esta diferencia se integrará en la base imponible del ahorro.
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