Skip to content
V4905-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

No limitation on offsetting tax loss carryforwards if acquirers are related parties

A query was raised regarding whether the acquisition of a majority stake in a company by related parties prevents the offsetting of its tax loss carryforwards. The DGT ruled that, since the acquiring and transferring entities are related parties and held a stake exceeding 25%, the compensation restriction does not apply.

In 5 key points

Lifecycle

2016-11-14PublishedPublished 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