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V1076-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

Transferring cash to a public limited company instead of a SICAV preserves the economic validity of the demerger

A company sought clarification on whether changing the destination of cash and financial investments from a SICAV to a public limited company would affect the economic validity of its demerger. The DGT ruled that such a change does not impact the assessment of the motives as being economically valid.

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2018-04-25PublishedPublished 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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