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V1738-17 6 July 2017 · SG de Fiscalidad Internacional Criterion in force
IRNR · ganancia de capital

Liquidation gains from companies without majority real estate assets taxable only in country of residence

German residents consulted whether Spain could tax income derived from the liquidation of a Spanish real estate development company. The DGT ruled that, as the company held no real estate assets at the time of liquidation, the gain constitutes a capital gain taxable only in Germany.

The question raised

Cuestión planteada Tributación de la renta puesta de manifiesto con motivo de la liquidación.

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