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V0135-16 ·19 January 2016 ·consulta-vinculante Medium impact
FISCAL

Non-digital contributions cannot apply if assets are not linked to economic activity

A consulting entity asks whether the contribution of physical property by individuals can qualify for the special non-monetary contribution regime. The DGT responds that this is not possible because the assets appear to come from personal wealth and are not linked to any economic activity.

In 6 key points

Lifecycle

2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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