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V2779-21 ·11 November 2021 ·consulta-vinculante Medium impact
Tax

Contribution of real estate to a company triggers capital gains or losses for Personal Income Tax

A query was made regarding the tax treatment of a natural person contributing real estate to a company. The Directorate General for Taxes (DGT) ruled that this operation constitutes a change in the value of assets, which must be classified as a capital gain or loss.

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2021-11-11PublishedPublished 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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