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V0662-16 ·17 February 2016 ·consulta-vinculante Medium impact
Tax

Requirements for the special regime for business unit contributions and intangible asset reductions

A company has enquired whether the non-monetary contribution of its R&D division to a new entity qualifies for the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) rules that this is possible provided the assets constitute an autonomous economic unit and valid economic reasons exist, while also analysing the application of the tax reduction for the transfer of intangible assets.

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2016-02-17PublishedPublished 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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