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V2862-14 ·22 October 2014 ·consulta-vinculante Medium impact
Tax

Special non-monetary contributions possible with valid economic reasons

A parent company asks whether social shares from individuals can qualify for the special non-monetary contribution regime. The DGT states this is possible if participation and residency requirements are met and the transaction has valid economic motives beyond tax advantages.

In 6 key points

Lifecycle

2014-10-22PublishedPublished 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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