Skip to content
V2655-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Agricultural, livestock and lease activities may be tax-exempt on shareholding

A couple asks whether contributing their rural properties and economic activities (wind turbine leasing and farming/animal husbandry) to a new company may qualify for a special regime. The DGT states that if contributed as activity branches and meet the requirements of allocation, they may not be subject to income tax, personal income tax or VAT.

In 6 key points

Lifecycle

2023-09-29PublishedPublished 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