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A shareholder has enquired whether receiving payment for a credit right (relating to an undue tax payment) awarded during the liquidation of their company is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the gain or loss is determined at the time of liquidation, and any subsequent collection does not generate further income.
Cuestión planteada Tratamiento fiscal por el Impuesto sobre la Renta de las Personas Físicas, del cobro por el consultante del derecho de crédito del impuesto indebidamente ingresado.
La disolución y liquidación de una sociedad genera una ganancia o pérdida patrimonial para los socios por la diferencia entre el valor de mercado de los bienes y derechos recibidos y el valor de adquisición de sus participaciones. Una vez determinada esta ganancia o pérdida en la liquidación, el cobro posterior del crédito adjudicado no genera ninguna renta sujeta a gravamen.
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