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V2302-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Contribution of a community property share may qualify for special IS regime

The DGT confirms that a contribution of a community property share to a company may apply the special non-cash contribution regime, provided the requirements of the LIS are met and the contribution consists of assets related to business activities.

In 6 key points

Lifecycle

2020-07-07PublishedPublished 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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