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V1971-16 ·9 May 2016 ·consulta-vinculante Medium impact
Tax

Profits from liquidation of a Dutch society taxed only in Netherlands or Italy

The DGT confirms that capital gains from the dissolution and liquidation of a Dutch society holding a Spanish entity are taxed solely in the tax residence country of the transferor, pursuant to applicable double taxation treaties.

In 6 key points

How it affects those involved

The tax liability on capital gains arising from the dissolution and liquidation of a Dutch society is determined exclusively by the tax residence of the transferring entity, in accordance with applicable double taxation agreements.

Lifecycle

2016-05-09PublishedPublished 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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