Skip to content
V2611-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Special regime for non-monetary contributions may apply if assets are used for economic activity

A community of property has enquired whether the contribution of real estate assets used for construction, leasing, and agricultural activities can qualify for the special regime for non-monetary contributions under Corporate Tax. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the requirements regarding residency, a minimum 5% participation, and use for economic activity are met, and that the transaction is not carried out solely for tax advantages.

In 6 key points

Lifecycle

2014-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact