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V1915-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

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

A shareholder has requested clarification on how to tax a current account balance received from partners as part of their liquidation quota under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that the liquidation constitutes a change in assets that must be calculated by comparing the value of the quota received with the acquisition value of the shareholding.

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Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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