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V2438-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Fiscal neutrality regime applicable to transfer of business branch to a company

A physical person asks whether transferring their real estate rental activity to a company in which they participate meets the requirements for the fiscal neutrality regime, whether the stated reasons are valid, and whether the transaction is exempt from VAT. The DGT responds that the operation meets the LIS requirements if the assets constitute an autonomous economic unit, and that the stated reasons are valid.

In 6 key points

Lifecycle

2025-12-11PublishedPublished 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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