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V2193-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Contribution of a business line may qualify for special regime if it constitutes an economic unit

A company inquired whether contributing its retail business line to a new company could qualify for the special regime under the Corporate Income Tax Act (LIS) and if its underlying reasons were valid. The DGT indicates this is possible provided the contributed elements form an autonomous economic unit and the motives are economic rather than purely tax-driven.

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2015-07-15PublishedPublished 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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