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V1868-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Ownership of immovable property without organisational means does not constitute an activity branch

A real estate leasing company asks whether the contribution of land and buildings to a new company can qualify for the special regime of non-cash asset contributions. The DGT responds that mere ownership of property without organisational material and human resources does not constitute an activity branch.

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2015-06-15PublishedPublished 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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