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V3447-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Contribution of non-business assets to share capital generates capital gains or losses

The taxpayer inquires about the tax treatment of contributing real estate to a company's share capital. The DGT rules that if the properties are not used for economic activities, the transaction constitutes a capital gain or loss.

In 6 key points

Lifecycle

2020-11-27PublishedPublished 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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