Skip to content
V0849-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if conditions met

A holding company asks whether contributions of Portuguese entity shares by its Spanish resident shareholders may qualify for the special regime. The DGT states this is possible if participation, duration and object of the company requirements are met, and valid economic reasons exist.

In 6 key points

Lifecycle

2018-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact