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An heir who has received shares from a society owning two properties seeks advice on the taxation of the society's liquidation. The DGT determines that the assignment of assets to shareholders constitutes a corporate transaction subject to tax.
Cuestión planteada Tributación de la operación.
La disolución y liquidación de la sociedad con la adjudicación de los bienes del activo a los socios es una operación sujeta a la modalidad de operaciones societarias del ITPAJD. El sujeto pasivo es el socio por los bienes recibidos. La base imponible es el valor de los bienes y derechos entregados, sin deducir deudas ni gastos, y el tipo de gravamen es del 1 por 100.
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