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V3598-20 ·17 December 2020 ·consulta-vinculante Medium impact
FISCAL

Asset contribution regime may apply if LIS requirements and valid economic reasons are met

A consultancy firm proposes contributing an intangible asset to a subsidiary to separate activities and risks. The DGT states that the transaction may qualify for the special asset contribution regime if residency and minimum shareholding requirements are met and the stated economic justifications are valid.

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Lifecycle

2020-12-17PublishedPublished 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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