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V2143-25 ·12 November 2025 ·consulta-vinculante Low impact
Tax

Contribution of community property shares to a society may qualify for fiscal neutrality

A community of property engaged in property leasing intends to contribute its shares to a new society. The DGT states that the transaction may apply to the special regime of fiscal neutrality if specific requirements relating to participation, economic activity, and allocation are met.

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2025-11-12PublishedPublished 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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