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V0440-15 ·4 February 2015 ·consulta-vinculante Medium impact
Tax

Inheritable property contributions may be exempt from IRPF if conditions met

Individuals inquire whether contributions of inherited real estate to a company may be exempt from IRPF. The DGT states that the special regime of the Corporate Income Tax law may apply if certain conditions are met.

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Lifecycle

2015-02-04PublishedPublished 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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