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V1943-19 ·23 July 2019 ·consulta-vinculante Medium impact
Tax

Tax value of real estate following a demerger is the value held by the transferring entity

A company has requested clarification on the tax cost of real estate assets received following a partial demerger. The DGT has ruled that, under the special tax regime, the values held by the transferring company are maintained.

In 5 key points

How it affects those involved

This ruling confirms the application of tax neutrality in demergers, ensuring that the tax basis of assets remains unchanged during the transfer between entities.

Lifecycle

2019-07-23PublishedPublished 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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