Skip to content
V1054-16 ·16 March 2016 ·consulta-vinculante Medium impact
Tax

Special non-cash contributions regime applicable if participation and economic motives are met

A company inquired whether a group reorganisation could benefit from the special non-cash contributions regime. The DGT states that this is possible if a minimum 5% ownership stake in shareholders' equity is maintained and the transaction is driven by valid economic reasons, not merely tax advantages.

In 6 key points

Lifecycle

2016-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact