Skip to content
V2169-19 ·13 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime of non-cash contributions

Two married individuals consult whether they can contribute their meat trading activities and a property to a company under the special regime. The DGT states that the contribution of the business activity requires it to constitute an autonomous economic unit and that the activity must already exist in the contributing party, while for the property, the requirements of participation and allocation must be met.

In 6 key points

How it affects those involved

The ruling clarifies conditions for non-cash contributions under the special regime, particularly for business activities and real estate, emphasizing the need for pre-existing economic activity and autonomous economic units.

Lifecycle

2019-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact