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V2105-19 ·9 August 2019 ·consulta-vinculante Medium impact
Tax

Asset contributions may qualify for special IS regime if participation and economic motives are met

A real estate company asks whether the contribution of immovable property to establish a new company may qualify for the special IS regime. The DGT states that the minimum 5% participation requirement is met and that the alleged economic motives could be valid, although this depends on the specific facts.

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2019-08-09PublishedPublished 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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