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V4886-16 11 November 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad parcialmente exenta

Professional associations may only benefit from tax neutrality if the transaction constitutes a line of business

A professional association has requested a ruling on the tax treatment of transferring its assets to an association via donation, non-monetary contribution, or partial spin-off. The DGT has determined that gratuitous transfers are not exempt and that the other operations do not qualify for the special tax neutrality regime if a line of business is not transferred or if the entity does not maintain its own activity following the spin-off.

The question raised

Cuestión planteada 1º) 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.

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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