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V2509-25 ·16 December 2025 ·consulta-vinculante Medium impact
Tax

Liquidation of a society with real estate assignment to shareholders is subject to ITPAJD

An heir who has received shares from a society owning two properties seeks advice on the taxation of the society's liquidation. The DGT determines that the assignment of assets to shareholders constitutes a corporate transaction subject to tax.

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2025-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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