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V1222-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special regime for non-monetary contributions to the ideal share of a community of property

The DGT confirms that ideal shares from communal property owners may qualify for the special non-monetary contribution regime, provided residency, minimum participation, and economic activity requirements are met.

In 6 key points

How it affects those involved

Owners of communal property may benefit from a special regime for non-monetary contributions if specific conditions are fulfilled.

Lifecycle

2020-05-04PublishedPublished 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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