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V0159-24 ·19 February 2024 ·consulta-vinculante Medium impact
Tax

Gains from dissolution of a society without immovable assets only taxable in resident member's country

A Swiss resident asks whether income from the dissolution and liquidation of a Spanish society should be classified as capital gains and where it may be taxed. The DGT determines that it is capital gains and, as there are no immovable assets, Spain has no taxing power.

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2024-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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