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V0792-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Contributions of property community shares to a society may qualify under fiscal neutrality regime

A community of property wishes to contribute its agricultural business to a company. The DGT determines that the contribution of the business activity branch is not possible, but each community member may contribute their abstract share of participation as a non-monetary contribution under the special regime.

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2024-04-17PublishedPublished 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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