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V0519-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Requirements for special regime of contributions, exchanges and partial splits: economic unit, activity branches and valid economic reasons

An entity asks whether a series of operations involving activity branch contributions, share exchanges and partial splits may qualify for the special regime of the Corporate Income Tax. The DGT responds that this is possible provided the economic unit requirement is met and valid economic reasons exist beyond tax advantages.

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2015-02-09PublishedPublished 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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