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V0415-18 ·19 February 2018 ·consulta-vinculante Medium impact
Tax

Income from entity liquidation may be exempt if Article 21 LIS requirements are met

A company inquired whether income arising from the difference between contributions and amounts received during the liquidation of a subsidiary was exempt. The DGT ruled that the exemption may apply provided the requirements regarding participation and residence are satisfied.

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2018-02-19PublishedPublished 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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