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V2372-14 ·10 September 2014 ·consulta-vinculante Medium impact
Tax

Requirements for eligibility for the special business restructuring regime

A company has enquired whether the non-monetary contribution of its biofertiliser manufacturing division can qualify for the special business restructuring regime. The Directorate General for Tax (DGT) states that this is possible provided that the contributed assets constitute an autonomous economic unit and the transaction is supported by valid economic reasons.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which non-monetary contributions of specific business divisions can benefit from tax advantages under the business restructuring regime, emphasizing the need for economic substance and autonomy.

Lifecycle

2014-09-10PublishedPublished 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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