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V3381-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply if participation and economic motives are met

A shareholder asks whether a share exchange can qualify for the special non-cash contribution regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding requirements are met, and if valid economic motives are present.

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2016-07-18PublishedPublished 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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