Skip to content
V2403-19 ·12 September 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

The consultant asks whether contributions of shares from two entities to a C company can qualify for the special regime. The DGT states that this is possible if minimum participation requirements are met and the transaction is not primarily aimed at fraud or tax advantage.

In 6 key points

Lifecycle

2019-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact