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V2517-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may be subject to special regime if commercial accounting is maintained

A natural person asks whether a property used in their economic activity can be contributed to a new company under the special regime of the LIS. The DGT responds that this is possible provided the requirements of residence, minimum shareholding, and above all, commercial accounting under the Commercial Code are met.

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2020-07-23PublishedPublished 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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