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V1672-20 ·28 May 2020 ·consulta-vinculante Medium impact
Tax

A non-monetary contribution cannot apply for special regime if assets not economically active or not kept in commercial accounting

The DGT determines that contributions of ideal shares from a community of property to a company cannot benefit from the special regime under Article 87 of the LIS, as the assets are not economically active or maintained in commercial accounting.

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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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