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V1121-14 ·22 April 2014 ·consulta-vinculante Medium impact
Tax

Management trusts between a company and its sole shareholder are deemed linked transactions

A company fully owned by an autonomous community seeks clarification on whether management trusts granted to its shareholder constitute linked transactions. The DGT confirms they do and that their value must align with the real costs set by autonomous community regulations.

In 6 key points

Lifecycle

2014-04-22PublishedPublished 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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