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V0852-22 ·20 April 2022 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be subject to special regime if residency, shareholding and valid economic reasons are met

The consultant asks whether contributing three properties to another entity may qualify under the special regime for mergers and spin-offs. The DGT states that this is possible provided the receiving entity meets residency requirements, the required shareholding percentage, and valid economic grounds are established.

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2022-04-20PublishedPublished 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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