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V2354-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

Splitting, non-cash contributions and share exchanges may qualify for IS special regime

A family business asks whether its reorganisation through total splits, non-cash contributions and share exchanges may benefit from the special tax regime. The DGT responds that such operations are eligible if legal requirements are met and valid economic justifications exist.

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2016-05-27PublishedPublished 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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