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V1112-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Distribution of outstanding net financial expenses following a partial demerger is not permitted

A company inquired whether it could proportionally distribute undeducted net financial expenses from previous years following a partial demerger of a business line. The DGT ruled that these expenses are not transferable to the beneficiary entity.

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2016-03-21PublishedPublished 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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