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V2677-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Contribution of isolated assets does not qualify for special Corporate Tax regime or VAT exemption

A real estate rental company inquired whether it could contribute its residential activity branch to a new company to apply a special tax regime. The DGT ruled that, as it does not constitute an autonomous economic unit with its own resources, it does not qualify as a branch of activity for Corporate Tax purposes, although the transaction is exempt from VAT.

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2022-12-29PublishedPublished 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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