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V0926-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying special contribution regime under legal and valid economic grounds

A consulting entity asks whether a non-cash immovable asset contribution and a share exchange can qualify for the special regime under Corporate Income Tax law. The DGT responds that such arrangements are permissible provided residence requirements, ownership in own funds, economic activity alignment, and valid economic reasons are met.

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2015-03-25PublishedPublished 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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