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BOLETIN DE ACTUALIDAD DEL MERCADO ESPAÑOL DE CAPITAL RIESGO
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CFTLs transfer in distressed M&A - Abstract Nº:1 / 2019

ENERO-MARZO 2019
 
Del Nº 1 / 2019
CFTLs transfer in distressed M&A
Alex Plana Paluzie
AGM Abogados
Jordi Rovira Esteve
AGM Abogados
  

 

Abstract:

The purpose of this paper is to analyze the legal framework and functioning of the business transfers during an insolvency procedure, including the transfer of the carry forward tax losses (CFTLs) together with the business. It also analyzes the current understanding of the Spanish General Directorate of Taxes (DGT), in relation to these transactions with CFTLs, and shows the proper interpretation in the author’s opinion.

Keywords: M&A, Distressed M&A, BINs

 
 
 
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