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V0887-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if legal requirements and valid economic reasons are met

A consulting company asks whether contributions of holding entity shares can qualify for the special regime under Corporate Income Tax law. The DGT responds that this is possible if participation and duration requirements are met, and if the transaction serves economic purposes such as structural simplification or management efficiency.

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2015-03-23PublishedPublished 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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