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V0001-24 ·22 January 2024 ·consulta-vinculante Medium impact
Tax

Assets arising from SICAV liquidation may be reinvested to preserve tax deferral

The query asks whether assets resulting from SICAV liquidation (surviving assets) can benefit from the reinvestment regime. The DGT responds that these assets constitute part of the liquidation share and may be reinvested to avoid immediate taxation.

In 6 key points

Lifecycle

2024-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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