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V0746-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Allocation of real estate during company liquidation is taxed at market value for CIT and subject to ITPAJD

A real estate company has requested clarification regarding the taxation of the allocation of three properties to its partners during its dissolution and liquidation process. The DGT clarifies that the company must include the difference between the market value and the tax value in its Corporate Income Tax base, and that the partners will be subject to ITPAJD.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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