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V3120-18 ·3 December 2018 ·consulta-vinculante Medium impact
Tax

Property contributions and share transfers may be exempt from ITP and AJD

The consultant asks whether the contribution of property used in an economic activity and the subsequent transfer of shares are subject to ITP and AJD. The DGT responds that exemption or non-application depends on whether the operation constitutes a restructuring, and that share transfers are exempt unless intent to evade is proven.

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Lifecycle

2018-12-03PublishedPublished 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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