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V0101-16 ·15 January 2016 ·consulta-vinculante Medium impact
Tax

Renting activity contribution may qualify for special IS regime

A physical person asks whether contributing their property rental activity to a new company constitutes a special non-cash contribution. The DGT responds that it may meet the requirements if the asset forms an autonomous economic unit and there are valid economic reasons.

In 6 key points

Lifecycle

2016-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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