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The query examines how a company should be taxed upon the dissolution and liquidation of a company in which it holds a stake. The DGT rules that the income resulting from the difference between the market value of the assets received and the tax value of the cancelled shareholding must be included in the tax base.
This ruling clarifies the tax treatment of gains arising from the liquidation of subsidiaries, ensuring that the difference between market value and tax book value is correctly recognised as taxable income.
The tax team reviews your specific situation.
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