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V1772-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Possible to claim special non-monetary contribution using ideal share

A partner in a community of property asks whether their contribution of their ideal share to a company can qualify for the special non-monetary contribution regime, even without registering the books in the Commercial Registry. The DGT responds that this is possible as long as the LIS requirements are met and the lack of legalisation does not prevent compliance with the accounting obligations under the Commercial Code.

In 6 key points

Lifecycle

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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