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V0053-25 ·28 January 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying the reinvestment deferral to mandatory redemptions of funds in liquidation

The DGT confirms that participants may claim tax deferral through mandatory share repayments, provided the legal reinvestment requirements are met.

In 6 key points

How it affects those involved

Participants in liquidated collective investment funds can benefit from tax deferral under specific conditions related to mandatory repayments and reinvestment.

Lifecycle

2025-01-28PublishedPublished 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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