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V2694-19 ·2 October 2019 ·consulta-vinculante Medium impact
Tax

Companies resulting from a demerger may continue to apply outstanding free depreciation

A query was raised regarding how a total demerger affects the free depreciation incentive and extra-accounting adjustments. The DGT indicates that the companies benefiting from the demerger assume responsibility for meeting the requirements of the tax incentives related to the assets received.

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2019-10-02PublishedPublished 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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