Skip to content
V4228-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Exclusion of an entity from a tax group does not invalidate reinvestment deduction if the asset remains in its assets

A query was raised regarding whether the transfer of an SPE, resulting in its exit from the tax group, breaches the investment maintenance requirement for the deduction of extraordinary profits reinvestment. The DGT ruled that the requirement is not breached provided that the reinvested asset remains in operation within the assets of the entity that carried out the reinvestment.

In 6 key points

Lifecycle

2016-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact