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V3205-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Agricultural business contribution may qualify for special IS regime

A married couple in community property consults whether they can contribute their agricultural property to a limited company under the special IS regime. The DGT confirms it is possible, provided the elements are linked to the economic activity and valid economic reasons exist.

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2015-10-21PublishedPublished 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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