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V3432-15 ·11 November 2015 ·consulta-vinculante Medium impact
Tax

Contribution of isolated elements is not a business line, but may qualify for the special regime via non-monetary contribution

A savings bank plans to segregate activities to transform into a banking foundation, contributing shares, debt, and cash to a new entity. The DGT analyses whether this operation qualifies as a contribution of a business line or as a non-monetary contribution under the special regime of Corporate Income Tax.

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2015-11-11PublishedPublished 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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