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V0790-21 ·5 April 2021 ·consulta-vinculante Medium impact
Tax

Spanish subsidiary's contribution may count as non-monetary branch investment

An Irish company asks whether its Spanish subsidiary's contribution to a Spanish company can be considered a non-monetary branch investment. The DGT responds that it could be, if the subsidiary constitutes an autonomous economic unit and the transaction has valid economic motives.

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2021-04-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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