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V1821-18 22 June 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

Requirements for the special regime for non-monetary contributions and dividend exemption

A shareholder has enquired whether contributing shares of a company to a new holding company can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided that the requirements for minimum shareholding and uninterrupted ownership are met, and that the transaction is driven by valid economic reasons.

The question raised

Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.

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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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