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V1037-22 ·9 May 2022 ·consulta-vinculante Medium impact
Tax

Contributing a farm to a company results in the loss of tax benefits for disposal or transfer

The taxpayer asks whether contributing an agricultural holding to a company constitutes a breach of the obligation not to sell, lease, or transfer the land required to maintain tax relief under Law 19/1995. The DGT rules that such a contribution does indeed lead to the loss of the tax benefit.

In 6 key points

How it affects those involved

The ruling clarifies that the contribution of an agricultural holding to a legal entity is treated as a transfer, disqualifying the taxpayer from specific tax reliefs intended for direct ownership and management.

Lifecycle

2022-05-09PublishedPublished 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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