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V2791-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under special regime if economic grounds exist

A taxpayer asks whether contributing shares from a company to a holding company may qualify under the special merger and spin-off regime. The DGT states that such a regime applies if participation and residency requirements are met and the operation's motives are economic rather than purely fiscal.

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2015-09-25PublishedPublished 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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