Skip to content
V0116-15 ·16 January 2015 ·consulta-vinculante Medium impact
Tax

The special dissolution regime may apply if the operation has valid economic reasons

A consulting company asks whether its total dissolution can benefit from the special tax regime under TRLIS. The DGT states that such a dissolution may meet the requirements if carried out commercially in accordance with the law, provided it is not primarily aimed at fraud or tax advantage.

In 6 key points

Lifecycle

2015-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact