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V1048-26 ·12 May 2026 ·consulta-vinculante Medium impact
Tax

Dissolution of a society does not affect a third party's IRPF if not a direct shareholder

The DGT confirms that a physical person is not affected by the dissolution of a society if not a direct shareholder, whereas the shareholder society must apply LIS valuation rules.

In 6 key points

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2026-05-12PublishedPublished 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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