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V0975-16 ·14 March 2016 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be eligible under special regime if conditions met

The consultant asks whether contributions of shares in a company to a new holding may qualify under the special regime. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has valid economic motives.

In 6 key points

Lifecycle

2016-03-14PublishedPublished 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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