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A real estate company sought clarification regarding the taxation of the dissolution, liquidation, and distribution of two properties to its shareholders. The DGT clarifies that the company must pay tax on the difference between the market value and the tax value, and that the transfer of assets is subject to VAT and Transfer Tax/Stamp Duty.
Companies distributing assets during liquidation must ensure they account for the difference between market and tax values to avoid tax discrepancies, while also considering VAT and Stamp Duty implications on the transfer.
The tax team reviews your specific situation.
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