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V1776-21 ·8 June 2021 ·consulta-vinculante Medium impact
Tax

Asset contribution may qualify under special regime if residency, 5% shareholding and valid economic reasons are met

The consultant asks whether the contribution of a property to a new company (NEWCO) can qualify under the special reorganisation regime. The DGT states that this is possible provided the recipient meets residency requirements, holds at least a 5% shareholding, and there are valid economic grounds.

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2021-06-08PublishedPublished 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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