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V2046-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Purchase of property leased to workers in Balearic Islands not suitable for Balearic Investment Reserve

A restaurant company in the Balearic Islands acquires property to lease exclusively to its employees during employment contracts, intending to qualify it under the Balearic Investment Reserve (RIB). The DGT concludes that this investment is not suitable for the RIB as the asset is fully intended to be transferred to third parties, violating the requirement of permanent non-assignment.

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2024-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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