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V1009-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Contribution of ideal shares in a property community may qualify for special non-cash regime

The DGT confirms that contributions of shares in a property community to a company constitute a special non-cash contribution under Article 87.1 of the LIS, as such shares do not constitute a separate business activity.

In 6 key points

How it affects those involved

Companies incorporating shares in property communities may benefit from the special non-cash contribution regime under the LIS.

Lifecycle

2015-03-27PublishedPublished 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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