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V2670-15 ·16 September 2015 ·consulta-vinculante Medium impact
Tax

Deduction for successive transfers between collaterals and economic activity reduction in leasing without staff not permitted

The query examines whether tax paid on previous transfers is deductible and whether property leasing qualifies for the economic activity reduction. The DGT rules that previous tax cannot be deducted as the transfers were not between descendants, and that leasing does not constitute an economic activity if no employees are hired.

In 6 key points

How it affects those involved

This ruling limits tax relief for property transfers between non-descendant relatives and clarifies that property leasing without staff does not qualify for economic activity tax reductions.

Lifecycle

2015-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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