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V2086-15 ·3 July 2015 ·consulta-vinculante Medium impact
Tax

Global transfer of assets and liabilities does not qualify for special tax neutrality regime under Corporate Tax

A partner intends to merge the assets and liabilities of her lottery company with her activities as a sole trader. The DGT has ruled that this operation cannot benefit from the special tax neutrality regime and must be taxed under the general regime due to the liquidation of the entity.

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2015-07-03PublishedPublished 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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