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The DGT confirms that a physical person is not affected by the dissolution of a society if not a direct shareholder, whereas the shareholder society must apply LIS valuation rules.
Question raised
For a natural person, the dissolution of a company has no effect on their Personal Income Tax (IRPF) if they do not hold a direct interest in it. For the company that is a shareholder of the entity being dissolved, the difference between the market value of the assets received and the tax value of the cancelled interest must be included in its tax base, pursuant to Article 17.8 of the Corporate Income Tax Law (LIS).
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