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V0425-26 ·26 February 2026 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable to non-monetary contribution of real estate activity branch

A taxpayer wishes to contribute their real estate rental activity to a new company. The DGT examines whether this transaction qualifies for the special fiscal neutrality regime under Corporate Tax.

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2026-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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