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V2829-17 2 November 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

Requirements for applying the special non-cash contribution regime under Article 87 of the LIS

A natural person enquires whether a 50% contribution of shares from entity X2 to entity X1 can benefit from the special regime under the LIS. The DGT concludes that if entity X2's main activity is the management of real estate assets under the relevant regulations, the conditions for applying this regime are not met.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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