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V3664-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Unemployment benefit exemption is not lost when converting a civil society into a commercial company

A query was raised regarding whether converting a private civil society into a company with legal personality violates the requirement to maintain activity for five years after receiving unemployment benefits as a lump sum. The DGT ruled that the conversion does not constitute a breach of the period, provided that the investment is maintained.

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Lifecycle

2016-09-05PublishedPublished 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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