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V2276-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the special regime in the contribution of a business unit

The DGT states that if the patrimony allows for independent economic activity and accounts are kept under the Commercial Code, the special regime may apply.

In 6 key points

How it affects those involved

Contributions of assets and liabilities may trigger the special regime if the entity operates as an autonomous economic unit with independent accounting.

Lifecycle

2022-10-28PublishedPublished 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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