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V2404-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Transformation of a civil society into a limited company does not generate capital gains for shareholders

A civil society with commercial purposes seeks advice on the tax consequences of transforming into a limited company and contributing immovable property. The DGT responds that the transformation does not generate capital gains, and that the contribution of immovable property may qualify under a special regime if certain conditions are met.

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2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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