MEDIUM
FISCAL

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

V2509-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2509-25
Published
16 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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

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