Skip to content
V5470-16 ·28 December 2016 ·consulta-vinculante Low impact
Tax

Las reservas generadas por una fusión se consideran ampliaciones de fondos propios por reestructuración y no computan para la reducción del art. 25 LIS

Lifecycle

2016-12-28PublishedPublished 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