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V2897-20 ·24 September 2020 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may be eligible under special regime if legal and economic conditions are met

A taxpayer asks whether contributing their shares in an immovable property society to another entity meets the requirements for the special regime. The DGT states that participation and ownership conditions must be fulfilled, along with valid economic motives.

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Lifecycle

2020-09-24PublishedPublished 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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