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V5459-16 ·27 December 2016 ·consulta-vinculante Medium impact
Tax

Negative adjustments for intangible assets may be made following the transfer of an interest in an entity

The taxpayer asks whether negative extra-accounting adjustments can be applied to amortise intangible assets after transferring 31% of their capital. The DGT rules that, once the transfer of the interest is proven, adjustments of the opposite sign may be made in proportion to the percentage transferred.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of intangible assets following a partial divestment, allowing for proportional tax adjustments to reflect the change in ownership.

Lifecycle

2016-12-27PublishedPublished 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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