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V2893-15 ·6 October 2015 ·consulta-vinculante Medium impact
Tax

Acquisition of mining company shares does not validate depletion factor investment if exclusivity of activity occurs after purchase

A company inquired whether acquiring shares in an entity that subsequently devoted itself exclusively to mining activities allowed for the application of the depletion factor reduction. The DGT ruled that the acquired entity's exclusive dedication to such activities must precede the date of the share acquisition.

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2015-10-06PublishedPublished 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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