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V2306-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Application of the special regime for asset contributions requires minimum participation and valid economic motives

A consulting entity asks whether the contribution of its real estate to another company can qualify under the special regime of Corporate Income Tax and whether the economic motives are valid. The DGT states that minimum participation requirements must be met and that the validity of economic motives is a factual issue.

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2020-07-07PublishedPublished 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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