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V0574-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Allocation of collective investment institution shares in a SICAV liquidation may meet reinvestment requirements

The DGT confirms that allocating existing shares of collective investment institutions to a partner in a liquidating SICAV can qualify for income tax deferral, provided procedural communication and full reinvestment requirements are met.

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2022-03-21PublishedPublished 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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