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V3204-17 ·14 December 2017 ·consulta-vinculante Medium impact
FISCAL

Dividend payments from reserves do not affect acquisition value maintenance if below post-donation group profits

The DGT confirms that dividend distributions from a subsidiary, derived from reserves created after a share donation, do not impact the requirement to maintain acquisition value, provided the dividends are less than the group's post-donation profits.

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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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