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V2247-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Possibility of applying special asset contribution and split regimes under valid economic motives

The consultant asks whether a non-cash immovable asset contribution and a partial financial split may qualify for the special corporate tax regime. The DGT states that such operations may qualify if participation and maintenance of an activity branch are met, provided they are not primarily aimed at obtaining tax advantages.

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2019-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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