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V0505-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

IVA treatment depends on whether the land contribution forms an autonomous economic unit

A company asks about IVA treatment under two options: the shareholder contributes the property via capital increase or rents it out. The DGT examines the VAT treatment of property contributions and rental arrangements for agritourism properties.

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2026-03-05PublishedPublished 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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