Skip to content
V4460-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

A business line may qualify for the special regime if it constitutes an autonomous economic unit

A company has enquired whether the non-monetary contribution of a business line followed by a merger may qualify for the special Corporate Tax regime. The DGT indicates that the contribution may constitute a business line if it is an autonomous economic unit, but warns that a sequence of operations designed to avoid Stamp Duty (IIVTNU) could be subject to inspection by the Tax Administration.

In 6 key points

Lifecycle

2016-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact