The property registry cannot require proof of municipal capital gains tax before registering a company dissolution
23 May 202648 views
Who is affected:
Companies in dissolution and liquidation with urban real estate and property registrars
Summary
The General Directorate rules that the registrar cannot suspend the registration of a company dissolution for failure to prove payment of municipal capital gains tax. The tax is not a prerequisite for registration.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith upholds the appeal against the registry qualification that suspended the registration of a deed of dissolution and liquidation of a company for failure to prove the self-assessment of IIVTNU (municipal capital gains tax). It is established that proof of payment…
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