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The applicant asks whether the non-monetary contribution of a business division from their integrated water cycle business can qualify for the special regime for European Companies. The DGT rules that it can, provided that the contributed assets constitute an autonomous economic unit and the transaction is driven by valid economic motives.
Cuestión planteada Si la operación descrita puede 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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