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V1326-20 ·8 May 2020 ·consulta-vinculante Medium impact
Tax

Special IS regime may apply to property community share contributions under certain conditions

Property owners in a community of property who rent immovable property wish to contribute their share to a company. The DGT examines whether such share contribution may qualify for the special IS regime and whether the reasons are economic.

In 6 key points

Lifecycle

2020-05-08PublishedPublished 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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