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V2367-25 ·4 December 2025 ·consulta-vinculante Medium impact
Tax

Group entity property transfer: taxable base and linear imputation

A foundation asks how to tax the transfer of an immovable to a new group entity under the advanced group entity regime. The DGT responds that the taxable base will be the cost of goods and services, and the investment asset cost must be imputed linearly over its regularisation period.

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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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