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V1697-14 ·2 July 2014 ·consulta-vinculante Medium impact
Tax

Delaware company dissolution may be subject to Spanish IRNR under certain conditions

A non-resident enquires whether the dissolution of a Delaware company owning a Spanish subsidiary with real estate is subject to IRNR and ITP-AJD. The DGT states it could be subject to IRNR under specific conditions and is not subject to ITP-AJD.

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2014-07-02PublishedPublished 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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