Skip to content
Back to index
V2091-16 13 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Special regime for non-monetary contributions may apply if legal requirements and valid economic reasons are met

Shareholders have enquired whether establishing a holding company to manage their holdings constitutes a valid economic reason for applying the special regime for non-monetary contributions. The Directorate General for Tax (DGT) has ruled that structural simplification, centralised decision-making, and cost savings are valid reasons.

The question raised

Question posed: Whether the described grounds constitute valid economic reasons in accordance with the provisions of Article 89.2 of the LIS.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact