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V5235-16 ·12 December 2016 ·consulta-vinculante Medium impact
Tax

Goodwill capital gains on transfer must be adjusted under Article 20 of the CIT Act

A query was raised regarding whether the accounting capital gain on goodwill resulting from a merger must be adjusted to determine the taxable capital gain. The DGT ruled that the difference between the book value and the tax value must be included in the tax base through the adjustment provided for by law.

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2016-12-12PublishedPublished 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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