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V2703-14 ·9 October 2014 ·consulta-vinculante Medium impact
Tax

Special asset contribution regime may apply if valid economic reasons exist

A taxpayer has enquired whether the contribution of a plot of land can qualify for the special regime for corporate reorganisations. The DGT indicates that this regime is applicable provided that the requirements regarding participation and residence are met and the transaction is supported by valid economic reasons.

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2014-10-09PublishedPublished 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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