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V4797-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Requirements for the special regime for contributions of business lines and intangible asset reductions

A plastics manufacturing company has enquired whether a non-monetary contribution of a business line can qualify for the special tax regime. The DGT has ruled that this is possible provided the transferred assets constitute an economic unit capable of operating independently and there is a valid economic reason.

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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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