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A banking foundation carried out a segregation of activities to an entity C under the tax neutrality regime. The DGT rules on the tax valuation of the shares received, the treatment of the share premium, the exemption of dividends, and the deductibility of financial expenses.
Question raised: Described in the body of the response.
Shares received in a contribution of business lines are valued at the tax value of the contributed assets to preserve the original tax valuation. The distribution of the share premium reduces the tax value of the holding without generating income, unless the value received exceeds said tax value. Dividends from the investee entity may be exempt under Article 21 of the LIS if the participation requirements are met. Financial expenses arising from the imputation of the share premium of a hybrid instrument are considered net financial expenses for the deductibility limit.
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