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V3825-16 ·12 September 2016 ·consulta-vinculante Medium impact
Tax

Limitation on financial expense deductibility for share acquisitions does not apply to entities incorporated before June 2014

The Directorate General for Tax Assurance (DGT) has addressed whether the new anti-abuse rule regarding the deductibility of financial expenses incurred from the acquisition of shares applies to a tax consolidation group containing entities incorporated prior to the law's enactment. The DGT ruled that if the incorporation took place before the legal deadline, the rule is not applicable.

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2016-09-12PublishedPublished 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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