Skip to content
V1684-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

The dissolution of a foreign company shall be taxed as a corporate transaction only if it conducts business in Spain

A query is made as to whether the dissolution of a Gibraltar company, whose asset is real estate in Spain, is subject to Transfer Tax. The DGT responds that taxation as a corporate transaction depends on whether the entity effectively conducts business operations within Spanish territory.

In 6 key points

Lifecycle

2015-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact