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V0311-26 12 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

It is possible to apply the fiscal neutrality regime to the contribution of a community of goods share under certain conditions

The DGT confirms that contributions of ideal shares from a community of goods to a company may qualify for the special neutrality regime, provided the requirements of the LIS are met and the community of goods maintains commercial accounting.

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

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