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What happens when a company wants to add a property it has owned for years to its capital? In this post we are going to give the keys to the taxation of this operation. The contribution of a property to a limited company constitutes a taxable event of both Onerous Transfers (TPO) and Corporate Operations (OS) for the concept of capital increase or incorporation of companies, which, given the prevalence of the OS modality, must pay taxes within the scope of the latter.

However, this operation is exempt under article B.) of the LITPAJD. Modality of Corporate Operations Buy Bulk SMS Service Subjection to the OS modality also determines the incompatibility with the variable fee of the notarial document of the Documented Legal Acts (AJD) modality. Regarding the possible impact of the consideration of the company as a property entity, the DGT has indicated that the exemption from the incorporation of companies is applicable to all legal entities equivalent to companies for the purposes of the OS modality (DGT CV --).



Consequently, since there is no particularity in the regulations of this tax regarding property entities, it must be understood that the aforementioned exemption is applicable to them. Finally, it must be remembered that the incompatibility between OS and AJD does not extend to the fixed fee, therefore, given the requirement of a public deed in the constitution of a company in which real estate is contributed, both the matrix and the copies of the deed, excluding simple copies, must necessarily be drawn up on stamped paper at euros per sheet or euros per sheet, at the discretion of the notary.

If you need to solve doubts like this, Excellent Advisor can help you. With its specific online training courses for tax and labor advisors, you can expand your knowledge to offer a more qualified service to your clients. You may be interested in: Income Tax Closing Fiscal Closing of Corporate Tax Monographic Course on Payroll and Contracting.
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