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V4167-16 ·30 September 2016 ·consulta-vinculante Medium impact
Tax

Asset management companies are not subsidiarily liable for tax debts prior to the transfer of assets

An asset management company has enquired whether it can be held subsidiarily liable for tax debts related to properties acquired before it held ownership. The Directorate General for Taxes (DGT) has ruled that banking resolution regulations exclude such liability regarding the transferred assets.

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2016-09-30PublishedPublished 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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