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V3075-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Dissolution of a company generates capital gains or losses for partners

A taxpayer has enquired about the taxation of the dissolution of a limited company and the subsequent dissolution of their community of property. The DGT clarifies that the liquidation of the company generates a capital gain or loss, whereas the dissolution of the community of property does not, provided the ownership share is respected.

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2023-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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