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V2610-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Receipt of a supervening asset following company liquidation generates a capital gain

A query was raised regarding the taxation of a right received from a company that has already been dissolved. The DGT indicates that if it is a supervening asset, it must be included in the liquidation valuation to determine the capital gain or loss.

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2023-09-27PublishedPublished 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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