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V1826-14 ·10 July 2014 ·consulta-vinculante Medium impact
Tax

Special regime for non-monetary contributions may apply if legal requirements and valid economic reasons are met

A taxpayer has enquired whether a contribution of shares can qualify for the special corporate restructuring regime and if their reasons are valid. The DGT indicates that this is possible provided that requirements regarding residence, minimum shareholding, and uninterrupted ownership are met, and that the stated economic reasons are genuine.

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2014-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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