Skip to content
V1219-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

Market value assessment in non-monetary business contributions and deductibility of intangibles

An entity has enquired whether it may value the assets and liabilities of a publishing business contributed to a special purpose vehicle at market value. The DGT rules that the receiving entity shall value the assets at market value provided that the contributing entity includes the difference between said market value and its book value in its tax base.

In 6 key points

Lifecycle

2015-04-17PublishedPublished 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