Tag: leveraged buy-outs
For the deduction of the financial burden in leveraged buy-outs, the economic substance of the transactions as a whole must be considered
02/25/2025
According to the Directorate General of Taxes (DGT), for the calculation of the ratio applicable to leveraged buyouts, the possible splitting of the debt must be disregarded, i.e., any debt assumed by the entities of the acquired group that is used directly or indirectly to satisfy the acquisition price must be considered. The Corporate Income […]