Skip to content
Back to index
V4657-16 3 November 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for the special regime for contributions of a business line

The taxpayer asks whether the contribution of a business line providing integrated management services can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that the transaction may meet the requirements if the contributed assets constitute an autonomous economic unit and its primary purpose is not tax fraud or evasion.

The question raised

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

Book your free first meeting