7.6.3.5. Separation of partners and dissolution of companies

In cases of separation of partners or dissolution of companies, the difference between the value of the social liquidation fee or the market value of the assets received and the acquisition value of the corresponding title or capital participation.

Dissolution and liquidation of certain civil companies: Transitional scheme

Civil companies with a commercial purpose that, prior to January 1, 2016, applied the IRPF income allocation regime and that, as of that date, meet the requirements to acquire the status of taxpayer of Corporate Tax have been offered the possibility, within the deadlines set by the nineteenth transitional provision of the Personal Income Tax Law, to agree on its dissolution and liquidation, applying a special tax regime that consists of the partners only paying taxes at the time of liquidation when money is received or credits or sign that represents it, deferring the taxation of the remaining elements of assets awarded to the partner at the time they are transmitted.