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V0009-17 2 January 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Contribution of a business line may qualify for special Corporate Tax regime and be exempt from VAT under certain conditions

A transport company has queried whether contributing a business line to another entity can qualify for the special Corporate Tax regime and what the implications are for VAT and Stamp Duty (ITP/AJD). The DGT indicates this is possible provided it constitutes an autonomous economic unit and is supported by valid economic reasons.

The question raised

Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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