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A query is made as to whether the dissolution of a Gibraltar company, whose asset is real estate in Spain, is subject to Transfer Tax. The DGT responds that taxation as a corporate transaction depends on whether the entity effectively conducts business operations within Spanish territory.
Question posed: Taxation of the dissolution of the company with the allocation to the consultants of 50 per 100 of real estate located in Spain.
If the foreign company conducts business operations in Spain, the dissolution shall be taxed as a corporate transaction pursuant to the TRITPAJD. If it does not conduct such operations, the dissolution falls outside of that modality, but the deed could be taxed under the modality of documented legal acts as it pertains to real estate registrable in Spain. The tax base in the dissolution is the fair market value of the assets distributed, and the tax rate for corporate transactions is 1 per 100.
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