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V0371-18 ·12 February 2018 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime in business activity branch

An immovable property company asks whether contributing a plot and a development project to a new company qualifies for the special corporate tax regime. The DGT confirms that the operation meets the business activity branch criteria and that the risk separation and entry of new shareholders are economically valid.

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2018-02-12PublishedPublished 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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