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V2154-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

Fiscal neutrality regime possible for agricultural activity contribution

An agricultural professional asks whether they can contribute their activity to a new company under the special fiscal neutrality regime. The DGT responds that this is possible if the requirements relating to participation, asset assignment, and commercial accounting are met.

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2025-11-13PublishedPublished 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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