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V1476-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions and demergers may qualify for the special Corporate Income Tax regime if legal requirements are met

The DGT states that eligibility depends on compliance with legal requirements and the presence of valid economic justifications.

In 6 key points

How it affects those involved

The application of the special tax regime in restructuring transactions hinges on legal compliance and valid economic reasons.

Lifecycle

2023-05-31PublishedPublished 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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