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V2028-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying the tax neutrality regime to the non-monetary contribution of land to a new company

The DGT confirms that land contributions to a new company may qualify for fiscal neutrality if participation and residency requirements are met, and the transaction is not primarily aimed at tax fraud or evasion.

In 6 key points

How it affects those involved

Contributions of non-cash assets, such as land, may qualify for fiscal neutrality under certain conditions, provided the requirements of participation and residency are satisfied and the transaction is not designed to evade taxes.

Lifecycle

2025-10-29PublishedPublished 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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