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V0433-15 4 February 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

Special non-monetary contributions regime applicable if legal requirements and valid economic reasons are met

The DGT confirms that non-monetary share contributions have valid economic grounds if participation and residency requirements are met and the purpose is generational succession or organisational efficiency.

The question raised

Whether valid economic reasons exist in the non-monetary contribution operation described in accordance with the provisions of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

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