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V2501-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Dissolution of a company generates capital gains or losses for shareholders

A query was made regarding the tax treatment for three shareholders of a company engaged in property leasing, which is being liquidated by allocating one property to each shareholder. The DGT ruled that the operation generates a capital gain or loss for the shareholders.

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2024-12-09PublishedPublished 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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