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V1755-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

Dissolution of a company generates a capital gain or loss for shareholders

A shareholder has enquired about the tax treatment regarding the dissolution and liquidation of an inactive company whose sole asset is cash. The DGT has ruled that the difference between the value of the assets received and the acquisition value of the shares constitutes a capital gain or loss.

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2024-07-16PublishedPublished 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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