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V1299-16 ·30 March 2016 ·consulta-vinculante Medium impact
Tax

Special demerger regime may apply if the newly formed entity is a variable capital investment company

A query was raised regarding whether a previous ruling on total demergers remains valid if the resulting company is a variable capital investment company. The DGT confirmed that it does, provided that all commercial and tax regulatory requirements are met.

In 5 key points

How it affects those involved

This confirms the applicability of special demerger rules to variable capital investment companies, ensuring legal certainty for corporate restructuring involving such entities.

Lifecycle

2016-03-30PublishedPublished 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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