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Form 100. 2019 Personal Income Tax return Separation of partners and dissolution of companies

In the event of the removal of the members or dissolution of companies, capital gains or losses shall be considered, without prejudice to those corresponding to the company, the difference between the value of the share settlement or the market value of the received assets and the acquisition value of the corresponding share capital or security.

Dissolution and liquidation of certain civil companies: transitional regime (D.T. 19 Personal Income Tax Act)

To civil companies for commercial purposes that, before January 1, 2016, applied the income allocation regime for personal income tax and that , from that date, they meet the requirements to acquire the status of taxpayer of Corporation Tax, and have been offered the possibility, within of the deadlines set by the transitional provision of the Personal Income Tax Act, to agree to its dissolution and liquidation, and a tax regime shall apply special that consists of the members being only taxed at the time of settlement when they receive money or credits or a sign representing them , defer the taxation of the remaining assets awarded to the partner at the time they are transferred.