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V0350-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

Tax treatment of asset transfers from a professional association to an association

A professional association has requested a ruling on the tax treatment regarding the gratuitous transfer of its assets to an association, as well as a non-monetary contribution or a partial demerger. The Directorate General for Taxes (DGT) ruled that the gratuitous transfer does not align with the social object and is therefore taxable, whereas the contribution of a line of business could qualify for the special tax regime.

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2014-02-11PublishedPublished 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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