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V1814-15 ·9 June 2015 ·consulta-vinculante Medium impact
Tax

Liquidation of a company via transfer of property to a shareholder triggers Corporate Tax, IRPF, VAT, ITP and IBI tax obligations

A property-holding company that rents out a property wishes to undergo liquidation by offsetting a debt to a shareholder through the transfer of said property. The DGT determines the corresponding taxation under Corporate Tax, IRPF, VAT, ITP and the municipal tax on the increase in value of land.

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2015-06-09PublishedPublished 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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