📌 We share, due to its interest, the Supreme Court’s ruling dated the 30th of September 2021, by which the High Court has admitted the appeal prepared by Equipo Económico attorneys. It will be decided whether, for the purposes of depreciation of the goodwill arising from a merger, the previous shareholding percentage held by other entities absorbed by the acquiring company as a single entity should be taken into consideration.
Ee Legal Observatory: Merger Goodwill tax deductibility.
October 13 , 2021
