Skip to content
V2338-20 ·8 July 2020 ·consulta-vinculante Medium impact
Tax

Negative income from the dissolution of a subsidiary is deductible if not resulting from a restructuring

A company has requested clarification on whether negative income generated by the dissolution and liquidation of a subsidiary is deductible or if it is classified as a restructuring operation. The DGT has ruled that liquidation does not constitute a restructuring and that the negative income is deductible.

In 5 key points

Lifecycle

2020-07-08PublishedPublished 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