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V1017-18 ·20 April 2018 ·consulta-vinculante Medium impact
Tax

Non-cash contribution may qualify for special IS regime if meeting LIS requirements

A taxpayer asks whether a non-monetary contribution to their vehicle storage and custody business can apply for the special merger and asset contribution regime. The DGT states that such a regime may apply if the contribution involves a business activity with economic autonomy, accounts are kept under the Commercial Code, and the transaction has valid economic motives.

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2018-04-20PublishedPublished 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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