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V3694-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Aportación de inmuebles a sociedad puede acogerse al régimen especial si han estado afectos a actividad económica durante al menos tres años

A couple asks whether the contribution of their rental properties to a company can benefit from the LIS special regime. The DGT states that for this, the assets must have been engaged in economic activity (with a full-time employee) for at least three years prior to the contribution.

In 6 key points

How it affects those involved

The special regime for non-monetary contributions to companies is available only if the property has been used in economic activity for at least three years before the contribution.

Lifecycle

2020-12-30PublishedPublished 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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