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V3791-15 ·1 December 2015 ·consulta-vinculante Medium impact
Tax

Contributions of land and civil societies may qualify for special tax regime under certain conditions

A family group asks whether contributions of rural properties, urban real estate and two civil societies to a SL can benefit from the special tax neutrality regime. The DGT responds that the contribution of the ideal share of land may qualify under the regime if participation and economic activity allocation requirements are met, and that the operation's motives are considered economically valid.

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2015-12-01PublishedPublished 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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