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V0752-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

A non-cash contribution regime may apply if valid economic reasons exist

The DGT confirms that a share contribution to a new holding company can qualify under the special regime if participation and ownership requirements are met and the transaction has genuine economic purposes rather than merely tax-related ones.

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2015-03-09PublishedPublished 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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