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Form 100. Personal Income Tax Declaration 2018 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 regime (DT 19 Personal Income Tax Law)

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 being taxed at the time of liquidation when they receive money or credits or sign that represents it, defer taxation of the remaining elements of assets awarded to the partner at the time they are transmitted.