Skip to content
V2323-16 ·25 May 2016 ·consulta-vinculante Medium impact
Tax

Dissolution of a foreign company may be subject to VAT or ITPAJD depending on its activity and status as a trader

A query was raised regarding whether the allocation of real estate to shareholders following the dissolution of a Swiss company is subject to VAT and ITPAJD. The DGT ruled that VAT liability depends on whether the company is considered a trader or a professional, while ITPAJD liability depends on whether it carries out operations within its business activities in Spain.

In 6 key points

Lifecycle

2016-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact