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V1291-16 30 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Potential application of the special regime for non-monetary contributions to an undivided share in a community of property

A taxpayer has inquired whether contributing their undivided share in a community of property to a company may qualify for the special regime for non-monetary contributions. The Directorate General of Taxes (DGT) has ruled that this is possible, provided the requirements of the Corporate Income Tax Act are met and the community of property carries out an economic activity with commercial accounting.

The question raised

Cuestión planteada Si resulta de aplicación a la operación planteada el régimen especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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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