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V1398-25 ·22 July 2025 ·consulta-vinculante Low impact
Tax

Dividends from dissolution of a society with cash assets only taxable in shareholder's residence country

A resident in Sweden seeks advice on the taxation of income from the dissolution and liquidation of a Spanish company. The DGT confirms that such income is capital gains and, as there are no immovable assets, it is only taxable in Sweden.

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2025-07-22PublishedPublished 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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