Skip to content
V0960-14 ·3 April 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of a Spanish society with property transfer subject to ITPAJD; gains taxed under IRNR for non-residents

Shareholders of a Spanish company with real estate and a mortgage seek advice on taxation following the dissolution of the entity and the transfer of the property to a German company. The DGT confirms that the dissolution is subject to ITPAJD as a corporate transaction and that the capital gains of non-resident shareholders are taxable in Spain under IRNR.

In 6 key points

Lifecycle

2014-04-03PublishedPublished 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