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V3439-15 11 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Eligibility for special non-monetary contribution regime and exemption on share transfers under certain requirements

An individual has enquired whether the contribution of shares from two companies to a third company may qualify for the special tax neutrality regime. The DGT rules that, provided the requirements regarding participation and ownership are met, said regime and the exemption on income derived from dissolution are applicable.

The question raised

Question raised 1) Whether the described operation 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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