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V1087-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of a society generates patrimonial gains or losses for shareholders

The DGT clarifies that shareholders (one resident in Spain and one in France) must declare patrimonial gains or losses arising from the dissolution of a Spanish society, and examines the taxing power under the double taxation treaty with France.

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2014-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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