Skip to content
V4452-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

Negative tax bases from a segregated line of business may be transferred to the acquiring entity

A company inquired whether, following the segregation of a line of business, it could receive the negative tax bases generated both by said line within a tax group and those generated individually. The DGT ruled that the acquiring entity subrogates into the right to offset the tax bases of the transferred line of business, subject to certain limitations.

In 6 key points

Lifecycle

2016-10-17PublishedPublished 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