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V2039-25 ·29 October 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying the tax neutrality regime in the contribution of shares of a community of property to a company

The DGT confirms that the non-monetary contribution of agricultural assets by spouses in a community of property may qualify for special fiscal neutrality if specific conditions are met.

In 6 key points

How it affects those involved

This ruling allows couples in community property to restructure their agricultural assets into a new limited company without triggering immediate tax consequences, provided certain criteria are fulfilled.

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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