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V2362-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

Application of the special regime for asset contributions depends on individual compliance with participation requirements

A couple asks whether transferring shares between companies can qualify for the special regime under Corporate Income Tax law. The DGT states that no definitive conclusion can be drawn without knowing each contributor's share percentage, but outlines minimum participation thresholds and the need for valid economic reasons.

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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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