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V2270-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Contribution of an activity branch to a newly established society may qualify for fiscal neutrality

A natural person wishes to contribute their property rental business to a newly established limited company. The DGT states that if LIS requirements are met, the transaction may qualify for the fiscal neutrality regime of corporate restructurings.

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2025-11-25PublishedPublished 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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