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V0212-16 21 January 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

Potential application of the special regime for asset contributions when contributing interests in a community of property

A community of property consisting of five individuals intends to incorporate a limited company by contributing an industrial warehouse. The Directorate General for Taxes (DGT) examines whether the contribution of each member's ideal share can qualify for the special regime for asset contributions under Corporate Income Tax.

The question raised

Question posed. It is asked whether the special regime for asset contributions, established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable to the described operation and, where applicable, what the value of the contributed elements would be.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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