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V2155-22 13 October 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for entering special regime for non-cash property contributions to a company

A physical person who rents properties and has a full-time employee asks whether they can contribute their premises to a new company under the special asset contribution regime. The DGT responds that this is possible if the rental activity is considered economic, the property is affected for three years, and participation and accounting requirements are met.

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