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V3648-13 ·19 December 2013 ·consulta-vinculante Medium impact
Tax

Share purchases via takeover can enable extraordinary profit reinvestment

A credit institution asks whether buying shares of another company through a takeover enables reinvestment of extraordinary profits and what happens if a merger by absorption follows. The DGT responds that such a purchase is valid for reinvestment provided the requirements on shareholding and affected assets are met.

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2013-12-19PublishedPublished 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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