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V3140-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

Share contributions may qualify for fiscal neutrality if LIS requirements are met

A natural person wishes to contribute a 19.67% stake in a company to a real estate society to benefit from the fiscal neutrality regime. The DGT states this is possible if participation and ownership requirements are satisfied, provided the receiving entity does not have real estate or movable property management as its main activity.

In 6 key points

How it affects those involved

Contributions to real estate societies may qualify for fiscal neutrality under specific conditions, affecting tax planning strategies for private investors.

Lifecycle

2023-12-04PublishedPublished 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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