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V1017-18 20 April 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Non-cash contribution may qualify for special IS regime if meeting LIS requirements

A taxpayer asks whether a non-monetary contribution to their vehicle storage and custody business can apply for the special merger and asset contribution regime. The DGT states that such a regime may apply if the contribution involves a business activity with economic autonomy, accounts are kept under the Commercial Code, and the transaction has valid economic motives.

The question raised

Cuestión planteada Si la operación planteada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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