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V0252-17 ·1 February 2017 ·consulta-vinculante Medium impact
Tax

It is possible to apply the special regime for asset contributions if legal requirements are met and valid economic reasons exist

A natural person enquires whether the special regime for asset contributions can be applied in a restructure of their stake in a holding company. The DGT states that it applies if participation, uninterrupted ownership and entity activity requirements are met, provided the transaction has valid economic grounds and is not solely for tax advantages.

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Lifecycle

2017-02-01PublishedPublished 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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