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Practical Handbook for Companies 2021

Box 00062 Tax system for contributions of assets to asset management companies (Law 8/2012)

Companies that carry out asset contribution operations to asset management companies as referred to in Chapter II of Law 8/2012, of 30 October, on the reorganisation and sale of real estate assets in the financial sector, shall tick this box.According to the provisions of article 8 of Law 8/2012, 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 shall apply to these operations.