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V3435-15 ·11 November 2015 ·consulta-vinculante Medium impact
Tax

The tax value of shares received in a segregation is determined by the tax value of the contributed assets

A banking foundation carried out a segregation of activities to an entity C under the tax neutrality regime. The DGT rules on the tax valuation of the shares received, the treatment of the share premium, the exemption of dividends, and the deductibility of financial expenses.

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2015-11-11PublishedPublished 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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