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V2627-23 ·28 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements to apply fiscal neutrality regime for property leasing business contribution

A taxpayer asks whether they can apply the special asset contribution regime under the Corporate Income Tax Law when contributing their property leasing portfolio to a new company. The DGT responds that this is possible if the requirements for business activity branch and prior allocation are met.

In 6 key points

How it affects those involved

Taxpayers in property leasing can contribute their assets to new companies under specific conditions, ensuring fiscal neutrality.

Lifecycle

2023-09-28PublishedPublished 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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