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V2117-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

Fiscal neutrality regime cannot apply to rented property contributions

A couple asks whether contributions of two rented properties to a newly established company can benefit from the special fiscal neutrality regime. The DGT responds that this is not possible because rental activity does not constitute an economic activity due to the absence of at least one full-time employee under a labour contract.

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2025-11-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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