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V0550-21 ·10 March 2021 ·consulta-vinculante Medium impact
Tax

Non-cash contribution may qualify for special IS regime if it forms an autonomous economic unit

A company asked whether a non-cash contribution from a Dutch entity's Spanish subsidiary to a Spanish entity could apply for the special IS regime, and whether the subsequent liquidation of the contributing entity would invalidate economic grounds. The DGT states that the operation meets the criteria for an autonomous economic unit, but the validity of economic grounds will depend on the assessment of the sequence of transactions.

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2021-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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