Skip to content
Back to index
V4791-16 10 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
ITPAJD · operaciones societarias

Dissolution of a Spanish company involving property transfer is subject to ITPAJD

Shareholders of a German entity that owns a Spanish company with real estate assets sought clarification on the taxation of the dissolution of both companies. The DGT ruled that the dissolution of the Spanish company constitutes a corporate transaction subject to ITPAJD based on the real value of the property.

The question raised

Cuestión planteada Tributación indirecta de la operación. En particular:

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact