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V2684-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the tax neutrality regime to the contribution of a property leasing business branch

A physical person asks whether they can contribute their property leasing activity to a new company under the tax neutrality regime. The DGT states that such contribution may be considered a business branch if at least one full-time employee is employed and commercial accounting is maintained.

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2023-10-03PublishedPublished 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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