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V2571-14 ·1 October 2014 ·consulta-vinculante Medium impact
Tax

Contribution of electricity distribution assets may constitute a business line if it forms an autonomous economic unit

A company has requested clarification on whether contributing assets dedicated to electricity distribution to a new entity constitutes a non-monetary contribution of a business line. The DGT indicates that if the assets form an economic unit capable of operating independently and there are valid economic reasons, it may qualify for the special tax regime.

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2014-10-01PublishedPublished 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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