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V2504-22 ·2 December 2022 ·consulta-vinculante Medium impact
Tax

Contribution of a business line may qualify for special tax regime if it constitutes an autonomous economic unit

A company has enquired whether the non-monetary contribution of its stove manufacturing business to a new company can qualify for the special Corporate Income Tax regime. The DGT indicates that this is possible if the contributed assets form an economic unit capable of operating independently and the transaction is supported by valid economic reasons.

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2022-12-02PublishedPublished 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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