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V1670-20 ·28 May 2020 ·consulta-vinculante Medium impact
Tax

Contribution of a community property share to a company may qualify for special IS regime

Property owners from a community of property engaged in real estate leasing inquire whether their share can be contributed to a company under the special IS regime. The DGT confirms this is possible if the LIS requirements are met and the activity is economic.

In 6 key points

How it affects those involved

Communities of property may contribute their share to a company under the special IS regime if the conditions of the LIS are fulfilled and the activity is economic.

Lifecycle

2020-05-28PublishedPublished 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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