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V1184-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Dissolution of a company generates a capital gain or loss for the shareholder

A taxpayer has requested clarification regarding the tax treatment of the dissolution and liquidation of their single-member limited company. The Directorate General for Taxes (DGT) has ruled that the operation constitutes a change in the shareholder's assets, which must be taxed as a capital gain or loss.

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2015-04-16PublishedPublished 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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