Skip to content
V0406-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Possibility of applying special asset contribution regime if LIS requirements and economic activity are met

A taxpayer asks whether they can contribute their own and jointly owned property to a commercial company under the special asset contribution regime. The DGT states this is possible if LIS requirements are met, the rental activity is economic, and the asset allocation is maintained for three years.

In 6 key points

How it affects those involved

Taxpayers may contribute property to commercial entities under specific conditions, provided the rental activity is economic and the asset allocation is maintained for three years.

Lifecycle

2021-02-25PublishedPublished 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