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V0094-23 ·27 January 2023 ·consulta-vinculante Medium impact
Tax

Shareholders of absorbed SICAVs may apply the Personal Income Tax deferral if the requirements of the absorbing SICAV are met in the future

A SICAV plans to absorb four other SICAVs to improve management and reduce costs. The inquiry asks whether the shareholders of the absorbed entities will be able to apply the Personal Income Tax deferral for reinvestment if the new entity reaches the required number of 500 shareholders in the future.

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2023-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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