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V1489-18 31 May 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial

Contribution of a business line or photovoltaic facilities may qualify for special Corporate Tax regime under certain requirements

An energy professional inquired whether contributing their business activity to a company could utilise the special regime for mergers and demergers. The DGT indicates this is possible if a business line or assets related to the economic activity are contributed, provided there are valid economic reasons.

The question raised

Cuestión planteada - En relación con el Impuesto sobre Sociedades, 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.

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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