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V1600-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Contribution of ideal shares from a community of goods may qualify under special non-cash regime

The DGT confirms that contributions of membership shares from a community of goods to a company may benefit from the special non-cash regime, provided the requirements of the LIS are met, including that the community of goods maintains commercial accounting.

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2020-05-26PublishedPublished 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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