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V2726-14 10 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Contribution of a community property rural estate to a company may qualify for special CIT regime under certain conditions

A taxpayer has enquired whether the contribution of a rural estate owned by a community property partnership to a new company can benefit from the special Corporate Income Tax (CIT) regime. The DGT indicates that this is possible provided the requirements regarding allocation to economic activity and participation in equity are met.

The question raised

Cuestión planteada 1) Si la operación descrita relativa a la aportación no dineraria del suelo rústico propiedad de la sociedad de gananciales y afecto a la actividad económica agrícola puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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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