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V4058-16 22 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Special contribution regime for business lines applicable if an autonomous economic unit is formed and valid economic reasons exist

A furniture manufacturing company has enquired whether the contribution of its business line can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the contributed business line constitutes an autonomous economic unit and the transaction is supported by valid economic reasons.

The question raised

Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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