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V5500-26 ·31 August 2026 ·consulta-vinculante Medium impact
Tax

Tax neutrality may apply to asset contributions if Art. 87 LIS requirements are met

A company has requested clarification on whether the contribution of premises, housing, and garages to a new company (Newco) meets the requirements for the special regime for non-monetary contributions. The DGT responds that the transaction may qualify for tax neutrality provided that legal requirements are met and its primary objective is not tax fraud or evasion.

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2026-08-31PublishedPublished 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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