Skip to content
V0690-15 ·3 March 2015 ·consulta-vinculante Medium impact
Tax

Property contributions do not affect IP exemption or ISD reductions

The DGT confirms that contributing a property used in business activity has no impact on the patrimony tax exemption, and that rental properties constitute a separate economic activity.

In 6 key points

Lifecycle

2015-03-03PublishedPublished 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