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V1989-22 ·20 September 2022 ·consulta-vinculante Medium impact
Tax

Capital gain or loss from company liquidation is determined by the difference between the market value of the assets received and the acquisition value of the shares

A sole shareholder of a limited liability company asks how the receipt of real estate following the dissolution and liquidation of the company should be taxed in their Personal Income Tax (IRPF). The DGT responds that the difference between the market value of the assets and the acquisition value of the shares constitutes a capital gain or loss.

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2022-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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