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BOLETIN DE ACTUALIDAD DEL MERCADO ESPAÑOL DE CAPITAL RIESGO
PRIVATE EQUITY & VENTURE CAPITAL SPANISH MARKET NEWSLETTER

Restructuring transactions between companies of the same group: accounting and tax implications

JULIO-SEPTIEMBRE 2013
 
Del Nº 3 / 2013
Restructuring transactions between companies of the same group: accounting and tax implications
Miguel Bastida Peydro
Uría Menéndez
Luis Suarez de Centi Martinez
Uría Menéndez
  

 

Abstract:

Restructuring transactions between companies of the same group are complex transactions that must be analysed from various perspectives, accounting and taxation being two of the most important. Both Royal Decree 1514/2007 of 16 November approving the new Spanish Accounting Plan (Plan General de Contabilidad) and Royal Legislative Decree 4/2004 of 5 March approving the revised text of the Corporate Income Tax Law establish specific rules for this type of transaction. This article analyses the aspects of the accounting and tax regulations applicable to
intragroup restructuring transactions that, owing to their novelty and complexity, are drawing most interest from academic writers.

Keywords: Restructuring transactions, accounting, Spanish Accounting Plan, taxation, Spanish Corporate Income Tax Law, special tax regime, merger, demerger, contribution in kind, share for share exchange, trans

 
 
 
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