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V1734-16 20 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

Applicability of the non-monetary contribution regime subject to compliance with requirements and valid economic reasons

A company owning real estate wishes to transfer it to a related company in exchange for shares in its capital. The DGT determines that the transaction meets the requirements to apply the special regime for non-monetary contributions.

The question raised

Question raised Whether the tax regime for non-monetary contributions, established in Article 87 of Law 27/2014 on Corporate Income Tax, applies to the described transaction.

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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