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V1774-23 ·20 June 2023 ·consulta-vinculante Medium impact
Tax

Cannot apply fiscal neutrality due to non-compliance with Commercial Code accounting

A natural person enquires whether their property rental activity constitutes an economic activity and whether they can contribute their activity branch to a society under fiscal neutrality. The DGT determines that the special regime cannot be applied because accounting does not follow the Commercial Code and the three-year attribution requirement must be met.

In 6 key points

How it affects those involved

Individuals engaging in property rental must ensure their accounting follows the Commercial Code to qualify for fiscal neutrality; otherwise, they are subject to standard taxation rules and must meet the three-year attribution period.

Lifecycle

2023-06-20PublishedPublished 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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