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V2151-25 13 November 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IRPF · aportación no dineraria

Requirements for the application of the tax neutrality regime in the contribution of quotas of a community of property

The DGT confirms that such contribution is possible if LIS and LIRPF requirements are met, including at least three years of asset use in the business activity.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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