Skip to content
V2898-20 ·24 September 2020 ·consulta-vinculante Medium impact
FISCAL

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

The consultant asks whether transferring shares between companies qualifies for the special non-cash contribution regime. The DGT states that it applies if participation and ownership requirements are met and the transaction has valid economic motives.

In 6 key points

Lifecycle

2020-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact