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V2313-25 ·27 November 2025 ·consulta-vinculante Low impact
Tax

Non-cash contribution may qualify for fiscal neutrality if it forms an autonomous economic unit

A company asks whether its non-cash contribution of its parking management activity to a new entity may benefit from the fiscal neutrality regime. The DGT explains that for this to apply, the activity must be a separate activity line operating independently and meeting LIS requirements.

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2025-11-27PublishedPublished 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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