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V2642-21 ·2 November 2021 ·consulta-vinculante Medium impact
Tax

Contribution of urban property to a private company triggers capital gains or losses

A shareholder intends to increase the share capital of a limited company by contributing urban property. The Directorate General for Taxes (DGT) has ruled that this operation constitutes a transfer of assets that must be taxed under Personal Income Tax (IRPF).

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2021-11-02PublishedPublished 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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