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V0552-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Fiscal neutrality possible for property community share contributions

A property landlords' community asks whether it can contribute its shares to a new company under the special non-cash contribution regime. The DGT confirms this is possible provided participation requirements and economic activity allocation are met.

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2025-03-31PublishedPublished 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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