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V0697-17 ·21 March 2017 ·consulta-vinculante Medium impact
FISCAL

Assumption of mortgage debts in a business branch contribution does not constitute a separate taxable event

A non-resident real estate developer asks whether assuming mortgage debts when contributing a business branch to a company creates a separate taxable event. The DGT responds that the operation is a restructuring, and that assuming debts does not constitute a separate taxable event.

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2017-03-21PublishedPublished 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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