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V1382-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

Contribution of a US property to a US entity results in capital gain or loss

A Spanish resident contributes a US real estate asset to a single-member LLC. The DGT rules that the contribution constitutes a transfer generating capital results and examines the entity's treatment and Form 720.

In 6 key points

Lifecycle

2025-07-21PublishedPublished 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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