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V2530-17 ·9 October 2017 ·consulta-vinculante Medium impact
Tax

Non-monetary contribution of an agricultural activity may qualify for special business reorganisation regime

A family group asks whether the contribution of their rural properties and agricultural activities to a company can use the special business reorganisation regime. The DGT states this is possible if accounting requirements, minimum shareholding and valid economic motives are met.

In 6 key points

How it affects those involved

Companies engaging in agricultural activities may benefit from a simplified tax regime through non-monetary contributions, provided specific conditions are fulfilled.

Lifecycle

2017-10-09PublishedPublished 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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