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V2051-19 ·7 August 2019 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be eligible under special regime if participation and economic motives are met

A natural person enquires whether contributions of their holdings in a holding company to a new company (NEWCO) may qualify under the special regime of the Corporate Income Tax Law. The DGT states that this is possible if minimum participation requirements are met and there is no primary intent to commit tax fraud or evasion.

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2019-08-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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