2.7.2.17 Tax regime for operations involving the contribution of assets to companies for asset management (Law 8/2012)

This key will be marked in the case of operations involving the contribution of assets to companies for asset management referred to in Chapter II of Law 8/2012, of October 30, on the restructuring and sale of real estate assets in the financial sector. According to the provisions of article 8 of Law 8/2012, these operations will be subject to the special regime for mergers, spin-offs, contributions of assets, exchange of securities and change of registered office regulated in Chapter VII of Title VII of the LIS and covered by the tax regime provided for in article 8 of said law.