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V1605-17 21 June 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial de aportaciones de activos

Requirements for the special asset contribution regime and its compatibility with Inheritance and Gift Tax

Two siblings have enquired whether the contribution of their shares in an entity to other companies can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided that the requirements regarding shareholding percentage, residence, and activity are met, and that the transaction is supported by valid economic reasons.

The question raised

Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 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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