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V1305-21 ·10 May 2021 ·consulta-vinculante Medium impact
Tax

Contribution of a share in a community of goods may qualify for LIS special regime under certain conditions

A natural person enquires whether their contribution of a share in a rural property and equipment community may benefit from the special non-monetary contribution regime. The DGT states that this is possible provided the entity meets residence requirements, has a minimum participation of 5%, and the community maintains commercial accounting as required by the Commercial Code.

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2021-05-10PublishedPublished 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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