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V1683-14 ·2 July 2014 ·consulta-vinculante Medium impact
Tax

Non-cash share contribution may qualify for special reorganisation regime

The DGT confirms that a non-cash share contribution to a newly constituted company may apply to the special reorganisation regime if it has valid economic grounds.

In 6 key points

How it affects those involved

Companies establishing new structures may benefit from the special reorganisation regime under certain conditions.

Lifecycle

2014-07-02PublishedPublished 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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