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A married couple in community property wishes to know how participation in a limited liability company is taxed after the termination of their economic regime. The DGT responds that allocating assets according to ownership share does not constitute a patrimonial alteration.
Cuestión planteada Solicita conocer la tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas y en concreto cómo afectaría a las participaciones en gananciales de la sociedad limitada.
La disolución de la sociedad de gananciales y la adjudicación de participaciones sociales a cada cónyuge no constituye una alteración en la composición de sus patrimonios siempre que la adjudicación se corresponda con su cuota de titularidad. En este caso, no existe ganancia ni pérdida patrimonial y los bienes conservan sus valores y fechas de adquisición originarios. Solo se produciría una alteración patrimonial si se adjudicaran bienes por un valor superior a la cuota de titularidad de un socio.
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