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V0102-16 ·15 January 2016 ·consulta-vinculante Medium impact
Tax

Property rental activity can qualify for special IS regime and be exempt from VAT

A natural person asks whether contributing their property rental activity to a new company constitutes a valid non-monetary contribution, the validity of the reasons, and the VAT, ITPAJD and IIVTNU treatment. The DGT states that if the activity constitutes an autonomous economic unit, it may meet the requirements for the special IS regime and be exempt from VAT.

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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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