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V3140-15 19 October 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial

Special contribution regime applicable if participation threshold and valid economic reasons are met

The applicant asks whether an asset contribution transaction can qualify for the special regime under Corporate Income Tax. The DGT indicates this is possible provided a minimum 5% stake is maintained and valid economic reasons exist, although it cannot assess the specific economic purpose due to insufficient information.

The question raised

Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.

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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