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V2116-19 ·12 August 2019 ·consulta-vinculante Medium impact
Tax

Contribution of a business without real estate may qualify as a branch of activity

The taxpayer asks whether contributing an economic unit without including its real estate or all employees prevents the transaction from being classified as a non-monetary contribution of a branch of activity. The DGT rules that it is not necessary to contribute all elements if the activity can be carried out autonomously and under similar conditions.

In 6 key points

How it affects those involved

This ruling provides clarity for companies seeking to restructure or transfer business units under special tax regimes without transferring property ownership.

Lifecycle

2019-08-12PublishedPublished 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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