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Practical Manual of Companies 2022.

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

This box will be marked by companies that carry out operations to contribute assets to companies for the management of assets referred to in Chapter II of Law 8/2012 , of October 30, on sanitation and sale of real estate assets in the financial sector. According to the provisions of article 8 of Law 8/2012, the special regime of mergers, spin-offs, contributions of assets, exchange of securities and change of registered office regulated in Chapter VII of Title VII of the LIS .