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V4060-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime of asset contribution (Art. 87 and 89.2 LIS)

A Spanish resident entity asks whether the transfer of a business to another company can qualify for the special regime of asset contribution. The DGT states that the requirements of participation and residence are met, provided the operation is not primarily aimed at obtaining a fiscal advantage.

In 6 key points

How it affects those involved

The transfer of a business may qualify for the special asset contribution regime if it is not primarily motivated by tax benefits.

Lifecycle

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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