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V1351-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

Dissolution and liquidation of a company involving the allocation of a plot of land is subject to CIT, IRPF, VAT, ITPAJD and IIVTNU

A query was made regarding the tax burden arising from the dissolution of a company and the allocation of its assets to the shareholders. The DGT analyses the implications for Corporate Income Tax, Personal Income Tax (IRPF), VAT, Transfer Tax (ITPAJD), and the Tax on the Increase in Value of Urban Land (IIVTNU).

In 6 key points

Lifecycle

2016-03-31PublishedPublished 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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