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V0493-16 ·8 February 2016 ·consulta-vinculante Medium impact
Tax

Allocation of real estate upon company dissolution generates capital gains or losses for partners

A taxpayer inquired about the Personal Income Tax (IRPF) treatment if he and his spouse were to be allocated real estate from their inactive company. The Directorate General for Taxes (DGT) ruled that the dissolution and liquidation of a company results in the recognition of a capital gain or loss.

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2016-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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