Skip to content
V1400-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Taxable loss compensation depends on whether acquired entity is patrimonial

The DGT asks whether selling 100% of a company to a third party without prior relationship prevents offsetting negative taxable bases. The DGT states that although control change requirements are met, the restriction applies only if the acquired entity is a patrimonial entity.

In 6 key points

Lifecycle

2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact