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V0927-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

A non-monetary contribution may be treated under special regime if valid economic reasons exist

A natural person asks whether the transfer of shares from one company to another can qualify for the special regime under the Corporate Income Tax Law. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has genuine economic purposes, not merely fiscal ones.

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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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