This State Tax Administration Agency (AEAT) will check when “tap” the merge you designed railway For the relocation of its headquarters from Spain to the Netherlands, as AEAT managing director Soledad Fernández pointed out this Tuesday. If the Ferrovial shareholders meeting this Thursday approves the transfer of headquarters proposed by the multinational company’s board of directors and if the taxation of the operation is under the special merger, spin-off regime, as stipulated by the company, the contributions of assets, the change in value (FEAC) corporate tax, will be administered by the Tax Office. regular checkup Fernández explained for this type of lawsuit.
“Like others, this is a FEAC operation. The inspection checks when these operations coincide, when they occur, whether there is a valid economic reason that is the essence of the operation. If the reason was just tax, there would be consequencesbut as with any other operation”, Soledad Fernández responded at the press conference called to present his income statement campaign corresponding to 2022.
For now, the Government sent a letter to Ferrovial executives on Monday warning that “there is no economic reason” to justify the relocation of the multinational company’s headquarters from Madrid to Amsterdam. But the director of the AEAT said, “logically, the Tax Office no symptoms State. It’s never been like this. We learned through the press that Ekonomi sent a letter to Ferrovial,” he said.
Fernández explained that generally, the AEAT Supervisory Board includes in its annual plans a certain number of FEAC operations, on which verification will focus, depending on the current tax risk. “These are long checks that are one or two years old, and their amount is impossible to predict.”