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V4058-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

Special contribution regime for business lines applicable if an autonomous economic unit is formed and valid economic reasons exist

A furniture manufacturing company has enquired whether the contribution of its business line can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the contributed business line constitutes an autonomous economic unit and the transaction is supported by valid economic reasons.

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2016-09-22PublishedPublished 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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