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V2365-25 ·4 December 2025 ·consulta-vinculante Low impact
Tax

Contribution of real estate to a non-resident company subject to documentary acts tax

Belgian residents inquire about the taxation of transferring Spanish real estate to a Belgian company, including patrimony tax and donation of shares to their children. The DGT confirms that the contribution is subject to documentary tax based on the variable rate and that there is no obligation under patrimony tax or succession and donations tax due to the nature of the share transfers.

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2025-12-04PublishedPublished 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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