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V1701-15 ·29 May 2015 ·consulta-vinculante Medium impact
Tax

Contribution of a share from a Cuban community of property cannot benefit from special regime

The consultant asks whether a contribution of shares from a Cuban community of property can include the joint share or only the individual share. The DGT responds that a contribution of a community member's share cannot apply the special regime because the community does not carry out an economic activity.

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2015-05-29PublishedPublished 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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