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V2978-19 ·24 October 2019 ·consulta-vinculante Medium impact
FISCAL

Non-cash technological platform contribution may qualify for special reorganisation regime

A consultancy company asks whether its non-monetary technological platform contribution to a new subsidiary can apply for the special reorganisation regime. The DGT states that this is possible if residence and minimum shareholding requirements are met and valid economic reasons exist.

In 6 key points

How it affects those involved

Companies may benefit from a favourable tax treatment when contributing non-monetary technology platforms to new subsidiaries under specific conditions.

Lifecycle

2019-10-24PublishedPublished 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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