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A company holding property in an autonomous community different from its registered office proposes its dissolution. The DGT has ruled that the transaction must be taxed as corporate operations rather than onerous transfers of assets, and must be settled in the community where the entity has its tax residence.
Cuestión planteada Que impuestos deben liquidarse en relación a la operación referida, si sería Operaciones Societarias en la Comunidad Autónoma del domicilio social, o si por el contrario debe liquidarse el Impuesto de Transmisiones Patrimoniales en la Comunidad Autónoma en que se encuentra el inmueble.
La disolución con adjudicación de bienes a los socios se sujeta a la modalidad de operaciones societarias por el principio de especialidad, siendo los socios los sujetos pasivos. La base imponible es el valor de los bienes adjudicados sin deducir deudas, con un tipo del 1 por 100. Si existe exceso de adjudicación respecto a la cuota de participación, este exceso tributará por separado como transmisiones patrimoniales onerosas. La liquidación debe practicarse en la comunidad autónoma donde la sociedad tenga su domicilio fiscal.
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