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V2472-20 ·20 July 2020 ·consulta-vinculante Medium impact
Tax

To qualify for special non-monetary contribution, rental must be an economic activity with a full-time employee

A natural person asks whether their property rental activity constitutes an economic activity and whether they can contribute assets to companies under the LIS special regime. The DGT states that for a rental to be considered an economic activity, it must have at least one employee on a full-time labour contract, and the assets must be tied to the activity for at least three years.

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2020-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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