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V3044-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment deferral may apply to full income, including fusion-generated income

The DGT confirms that if future conditions in Article 94 of the LIRPF are met, deferral under the reinvestment regime will apply to all income, including that generated at the time of a SICAV merger.

In 6 key points

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2019-10-29PublishedPublished 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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