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V2501-24 9 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Dissolution of a company generates capital gains or losses for shareholders

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.

The question raised

Tax treatment of said operation in the Personal Income Tax of the partners.

The DGT's ruling

The dissolution and liquidation of the company entails the realization of a capital gain or loss for the partners pursuant to Article 33.1 of Law 35/2006. The result shall be determined by the difference between the market value of the assets and rights received (the value of the real estate plus any cash received, if applicable) and the acquisition value of the corresponding equity interest. This difference shall be included in the savings tax base.

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