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V0605-16 ·15 February 2016 ·consulta-vinculante Medium impact
Tax

Special contribution regime for business lines may apply if valid economic reasons exist

A company has enquired whether non-monetary contributions from two of its business lines (hearing aid sales and optical management) can qualify for the special regime under the Corporate Income Tax Act. The Directorate-General for Tax (DGT) indicates that this is possible provided that the business lines constitute autonomous economic units and the primary purpose of the transaction is not tax evasion or obtaining a tax advantage.

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2016-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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