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V3266-14 ·4 December 2014 ·consulta-vinculante Medium impact
Tax

Special regime for share contributions may apply if TRLIS requirements and valid economic reasons are met

A taxpayer has enquired whether the contribution of a 50% stake in a company to a new entity can qualify for the special regime for asset contributions. The Directorate General for Taxes (DGT) indicates that this regime is applicable provided that the requirements regarding shareholding, residence, and uninterrupted ownership are met, and the transaction is supported by valid economic reasons.

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2014-12-04PublishedPublished 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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