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V0224-14 ·30 January 2014 ·consulta-vinculante Medium impact
Tax

Asset contributions may qualify for special regime if participation requirements and valid economic reasons are met

A company has enquired whether the contribution of part of a rural estate can qualify for the special corporate restructuring regime. The DGT indicates that this could be possible provided a minimum shareholding of 5% is maintained and the transaction serves economic purposes rather than being solely for tax advantages.

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2014-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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