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V3203-17 ·14 December 2017 ·consulta-vinculante Medium impact
FISCAL

Dividend payments from reserves do not affect acquisition value maintenance under certain conditions

The DGT confirms that dividend distributions by a subsidiary after the sale of a second-level subsidiary do not affect the requirement to maintain acquisition value, provided dividends are below the group's profits generated after the share donation.

In 6 key points

How it affects those involved

Dividend distributions from reserves do not trigger the need to maintain acquisition value, as long as they do not exceed the group's profits following a share donation.

Lifecycle

2017-12-14PublishedPublished 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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