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V0313-14 ·10 February 2014 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime for the contribution of assets and lines of business

A requesting entity asks whether the contribution of real estate and shares in a community of property can qualify for the special regime for the contribution of assets. The DGT determines that the contribution of real estate by a natural person does not qualify as a line of business as it lacks prior organisation, whereas the contribution of shares in a community of property that maintains accounting records and resources can qualify for the regime.

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2014-02-10PublishedPublished 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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