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V0704-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying fiscal neutrality regime to community property share contributions

Property owners of a community of property renting real estate inquire whether they can contribute their economic activity to a new company under a special deferral regime. The DGT confirms this is possible if specific requirements regarding participation, allocation, and duration are met.

In 6 key points

How it affects those involved

Property owners in community of property arrangements may benefit from fiscal neutrality when contributing their economic activity to a new entity, provided certain conditions are fulfilled.

Lifecycle

2025-04-15PublishedPublished 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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