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V1181-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Negative income from the extinction of a subsidiary is deductible if it is not a restructuring

A company has requested clarification on whether it can deduct the loss generated by the extinction and liquidation of its subsidiary X1. The DGT has ruled that negative income is deductible provided that the extinction is not the result of a restructuring operation.

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2024-05-23PublishedPublished 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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