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V2794-20 ·11 September 2020 ·consulta-vinculante Medium impact
Tax

Cannot apply non-monetary contribution regime if rental is not an economic activity

Individuals inquire whether they can contribute real estate (own and co-owned) to a company under the LIS special regime. The DGT responds that this is not possible because rental does not meet the criteria of an economic activity.

In 6 key points

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2020-09-11PublishedPublished 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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