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V5486-26 ·18 August 2026 ·consulta-vinculante Medium impact
Tax

Dissolution of a civil society requires market valuation of assets transferred to partners

A civil bookshop society has requested a ruling on the taxation of the allocation of stock to a partner following its dissolution. The DGT has ruled that assets must be valued at market price for Corporate Tax purposes and has analysed the applicability of VAT and Stamp Duty.

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2026-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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