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V1399-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Formation of a civil society through real estate contribution is subject to and exempt from ITP under corporate operations

A query was made regarding the ITP and AJD taxation of the formation of a civil society through the contribution of real estate assets. The DGT determines that the operation is subject to and exempt from tax under the corporate operations modality and is not subject to the variable rate of AJD.

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2015-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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