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V2842-23 ·20 October 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under special tax neutrality regime

A company asks whether the contribution of its commercial premises to another entity may benefit from the special tax neutrality regime. The DGT states that it will apply if the beneficiary is a Spanish resident and the contributing entity maintains at least a 5% stake in the beneficiary's own funds.

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2023-10-20PublishedPublished 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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