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V1150-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Acquisition of shares in an entity may qualify for the reinvestment of extraordinary profits

An entity inquired whether purchasing all shares in company B qualifies for the tax deduction for the reinvestment of extraordinary profits, given that the company's main asset is a property that will soon be operational. The DGT ruled that this is possible provided the requirements of Article 42 of the TRLIS are met.

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2016-03-22PublishedPublished 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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