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V1897-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

Contribution of an activity branch to a company may qualify for fiscal neutrality under specific conditions

A natural person enquires whether they can contribute their property leasing activity to a commercial company under the fiscal neutrality regime. The DGT states that such a contribution must constitute an activity branch and meet specific accounting and allocation requirements.

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2023-06-29PublishedPublished 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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