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V2159-19 13 August 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

Possibility of benefiting from special non-cash contribution regime under residency and participation requirements and valid economic motives

The consultant asks whether land contributions for a golf course can qualify for the special non-cash contribution regime. The DGT states that such a contribution could apply if residency and minimum participation requirements are met, and if the transaction has valid economic motives and is not primarily for fiscal purposes.

The question raised

Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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