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V1840-19 ·15 July 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions of business lines exempt from ITP and AJD due to reorganisation operation

The DGT confirms that non-cash contributions of business lines constitute a reorganisation operation and are therefore exempt from ITP and AJD.

In 6 key points

How it affects those involved

Non-cash contributions of business lines are exempt from ITP and AJD under reorganisation rules.

Lifecycle

2019-07-15PublishedPublished 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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