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The DGT confirms that dissolution costs (notary, lawyers, taxes, etc.) are not deducted from the partner's capital gain nor affect the fiscal acquisition value of distributed assets.
Question posed: How are the dissolution expenses of a holding company taxed in the income of the partners, whether by decreasing the capital gain obtained from the dissolution or by increasing the acquisition value of the assets acquired through the dissolution.
Dissolution expenses are company costs that reduce its equity to determine the distributable assets. Therefore, these payments do not affect the capital gain obtained by the partner upon liquidation, nor do they modify the value or the acquisition date of the assets and rights allocated to the partners.
What is published here, applied to a company or a specific case. The first meeting is free.
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