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V2304-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

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

A taxpayer asks whether contributing their share in a community of property to a company may qualify for the special IS regime. The DGT responds that this is possible as a special non-cash contribution, provided certain conditions are met and the transaction has valid economic motives.

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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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