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V2841-20 ·22 September 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply under special regime if legal and economic conditions are met

The consultant asks whether transferring shares between companies meets the requirements for the special regime. The DGT states that such a contribution would apply if participation and ownership conditions are met, provided the transaction has valid economic motives and is not intended for tax fraud or evasion.

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2020-09-22PublishedPublished 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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