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V4786-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Asset contribution regime may apply if LIS Art. 87 requirements and valid economic reasons are met

A wealth management entity asks whether the contribution of real estate to another company can qualify for the special asset contribution regime. The DGT states that the participation and residence requirements are met, provided the operation is not primarily aimed at obtaining fiscal advantages.

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2016-11-10PublishedPublished 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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