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A query was raised regarding the taxation of a right received from a company that has already been dissolved. The DGT indicates that if it is a supervening asset, it must be included in the liquidation valuation to determine the capital gain or loss.
Question posed: Taxation of the collection of a right corresponding to a company that has already been extinguished, of which several natural persons were partners.
If the collection derives from an unforeseen asset, the capital gain is determined by applying the valuation rule for the dissolution of companies set forth in Article 37.1.e) of the LIRPF. To this end, the transfer value shall be taken as the social liquidation quota increased by the portion of the unforeseen collections corresponding to the taxpayer.
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