Company Restructuring

SBAL designs for you a customized planning which includes comprehensive tax and legal counselling regarding all kinds of restructuring operations of company groups, such as the following:

  • Mergers
  • Demergers
  • Non-monetary asset contributions and lines of business contributions
  • Security exchanges


SBAL assists you throughout the process by providing you the following package of services:

    • Preparation and review of the tax and legal procedures relating to restructuring operations
    • Tax impact on both the transferring entity and the acquiring entity
    • Taxation of partners in restructuring operations
    • Subrogation of tax rights and obligations
    • Universal succession and singular succession

      • Tax incentives and tax benefits
      • Negative tax bases
      • Fulfillment of all the requirements in order to qualify for tax incentive subrogation
    • Accounting obligations, mandatory information to be included in the annual report
    • Double taxation avoidance rules
    • Mandatory existence of a valid economic reason


Other tax services

Transfer prices
Non residents
Tax planning/
Tax procedures
Due diligence

© Copyright 2022 | Aviso Legal | Política de cookies | Política de privacidad de redes sociales