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V0277-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Non-cash contributions cannot benefit from fiscal neutrality if economic activity requirement is not met

A natural person enquires whether they can contribute immovable property to a company under the LIS fiscal neutrality regime. The DGT responds that this is not possible because rental activity does not qualify as economic activity due to the lack of exclusive employee dedication.

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2025-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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