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MEDIUM
FISCAL

No VAT on property contributions if part of business activity

V0972-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0972-25
Published
6 Jun 2025

Summary

A real estate leasing company asks whether contributing its assets to another entity during a capital increase is subject to IIVTNU. The DGT responds that exemption depends on the properties being part of a business activity.

In 6 key points

Lifecycle

2025-06-06PublishedPublished 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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