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V2058-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if conditions met

The consultant asks whether contributions of subsidiary shares to a new entity may qualify for the special merger and asset contribution regime. The DGT states this is possible if participation and ownership requirements are met and the transaction has valid economic motives.

In 6 key points

Lifecycle

2019-08-07PublishedPublished 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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