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V0616-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

Possibility of applying special restructuring regime under specific conditions

A natural person enquires whether share exchanges, partial splits and immovable property contributions may qualify for the special corporate tax regime. The DGT states that this is possible provided the legal requirements of each transaction are met and the economic motives are valid.

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2021-03-16PublishedPublished 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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