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It would therefore be unfair to tax them over just one financial year.
For this reason, such capital gains are only taxed at half the global rate.
Unlike with partnerships and sole proprietorships, capital companies do not need to make a distinction between the operating profit realised during the year in which the dissolution takes place (current profit) and the profit realised on the termination of activity (liquidation proceeds) as both receive the same tax treatment.
For capital companies, liquidation proceeds include: The net asset figure to be taken into account at the time of the company's dissolution is indicated in the closing balance sheet of the financial year preceding the dissolution and is the same as that which was used to calculate corporate income tax for that year.
The actual realised gain is the difference between the true value and the book value of the assets.