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V1988-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the tax neutrality regime in the contribution of real estate

The DGT states that it is not possible due to lack of evidence that rental activity constitutes an economic activity or that commercial accounting is maintained.

In 6 key points

How it affects those involved

The contribution of rental properties to a commercial society cannot be considered tax-neutral without proof of economic activity and commercial accounting.

Lifecycle

2023-07-07PublishedPublished 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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