Skip to content
V3142-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

Exclusion of an entity from a tax group may require partial adjustment of the reinvestment deduction

An entity inquired whether transferring shares in special purpose vehicles to a foreign entity, resulting in their exclusion from the tax consolidation group, would constitute a breach of the deduction for reinvestment of extraordinary profits. The DGT ruled that such a reorganization implies a partial breach of the investment maintenance requirement.

In 6 key points

Lifecycle

2016-07-06PublishedPublished 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