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V2046-22 ·22 September 2022 ·consulta-vinculante Medium impact
Tax

Dissolution of a company with asset allocation to a shareholder constitutes a transfer for Income Tax purposes

A query was raised regarding whether the dissolution of a company, following the acquisition of shares through an improvement agreement with immediate effect, constitutes a transfer if the property is allocated to the shareholder within five years. The DGT ruled that the dissolution of companies entails a transfer for Income Tax purposes.

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2022-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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