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A query was made regarding the taxation of the allocation of parking spaces to partners following the dissolution of a civil society. The DGT indicates that the difference between the market value of the assets received and the acquisition value of the share constitutes a capital gain or loss.
Cuestión planteada 1. Si a la hora de aprobar el balance final de liquidación debe considerarse como único activo de la sociedad civil particular -al haberse extinguido la concesión administrativa que a la sociedad civil particular pertenecía- el importe satisfecho al Ayuntamiento de 159.013 euros, sin que haya de tenerse en cuenta el valor de la concesión administrativa que a la sociedad civil particular perteneció.
La disolución y liquidación de la sociedad supone la obtención por los socios de una ganancia o pérdida patrimonial. Esta se determina por la diferencia entre el valor de mercado de los bienes y derechos recibidos y el valor de adquisición de la participación en el capital. El valor de mercado en el momento de la liquidación será el valor de adquisición para futuras transmisiones. Dicha ganancia o pérdida se integrará en la base imponible del ahorro.
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