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V1768-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Contribution of a community of goods' share may qualify for special regime under certain conditions

A community of goods seeks whether its share contribution to a company may qualify for the LIS special regime, as it has not registered its books in the Commercial Registry. The DGT responds that the contribution of the ideal share is a special non-monetary contribution, and that lack of registration does not prevent compliance with accounting requirements.

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2020-06-03PublishedPublished 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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