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An individual owns a company with no economic activity that sold a property which served as their residence. A query was raised regarding whether the gain should be taxed under Personal Income Tax (IRPF) or Corporate Tax.
Cuestión planteada Si la renta derivada de dicha transmisión debe declarase en el Impuesto sobre la Renta de las Personas Físicas o en el Impuesto sobre Sociedades.
Al ser la titularidad del inmueble de la sociedad, la renta obtenida debe integrarse en la base imponible del Impuesto sobre Sociedades. La sociedad está obligada a presentar la declaración de este impuesto incluyendo dicha renta. No obstante, si la entidad es una interpuesta con el único fin de localizar rentas, la Administración puede aplicar los mecanismos de la Ley General Tributaria para que tributen en sede de las personas físicas.
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