Skip to content
V0230-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Requirements for fiscal neutrality in the contribution of business branches

A physical person asks whether they can contribute their property management activity to a new company without tax. The DGT responds that to apply the special regime of fiscal neutrality, accounting must be maintained in accordance with the Commercial Code, and for property rentals, the activity must be economic by employing at least one full-time employee.

In 6 key points

Lifecycle

2026-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact