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V2488-22 ·1 December 2022 ·consulta-vinculante Medium impact
Tax

Full dissolution of a company may qualify for IS special regime and exempt partners from IRPF under certain conditions

A real estate leasing company asks whether its full dissolution into three new entities can apply to the IS special regime. The DGT states this is possible if legal requirements and valid economic reasons are met, allowing partners not to include income in their IRPF.

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2022-12-01PublishedPublished 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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