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V1319-14 16 May 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for the special regime for non-monetary contributions and total demergers

The query examines whether a non-monetary contribution of shares and a total demerger can qualify for the special tax regime. The DGT rules that this is possible provided the requirements of the TRLIS are met and the transaction is supported by valid economic reasons.

The question raised

Cuestión planteada Si las operaciones descritas de aportación no dineraria y escisión total pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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

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