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V2328-16 26 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión financiera

Cannot apply special IS regime to financial spin-off if prior contribution is merely preparatory

A company proposes to contribute immovable property to another entity with the intention of carrying out a financial spin-off of the received shares. The DGT determines that the operation cannot benefit from the special IS regime because the contribution of immovable property does not constitute a business activity and the structure aims to avoid direct tax on asset transfer.

The question raised

Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, de 27 de noviembre, del Impuesto sobre Sociedades.

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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