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V1858-14 ·11 July 2014 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special contribution regime for activity branches

The consultant asks whether contributions of energy and measurement activity branches to subsidiaries can benefit from the special regime under TRLIS. The DGT responds that this is possible if the transferred assets constitute an autonomous economic unit capable of operating independently and have valid economic reasons.

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2014-07-11PublishedPublished 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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