Skip to content
V0245-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Property contribution to a new company may qualify for tax neutrality

A company asks whether contributing 18 immovable assets to a newly established entity may benefit from the special tax neutrality regime. The DGT states this is possible if residence and minimum shareholding requirements are met, provided it is not done for tax fraud or evasion.

In 6 key points

Lifecycle

2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact