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A Gibraltar limited company with real estate assets in Spain inquires whether its liquidation is taxed at 1%. The DGT responds that, as its economic center is located in Spain, the transaction constitutes a corporate transaction subject to the tax.
Question posed: Whether, in relation to the Tax on Onerous Property Transfers and Documented Legal Acts, the application of the 1% rate is appropriate, considering that the company has no other assets and its economic center is located in Spain.
The dissolution of a company whose effective management center is located in Spain constitutes a corporate transaction pursuant to Article 6.1.b) of the Law on Transfer Tax and Documented Legal Acts. In this case, the tax base is the real value of the assets distributed to the partners and the applicable tax rate is 1 per 100.
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