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V0988-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

The contribution of real estate to a company generates a capital gain or loss

A resident in Spain contributes real estate in the United Kingdom to a British company in exchange for shares. The DGT responds that this operation constitutes a variation in the value of the assets which must be taxed as a capital gain or loss.

In 6 key points

Lifecycle

2020-04-21PublishedPublished 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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