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V2795-20 ·11 September 2020 ·consulta-vinculante Medium impact
Tax

Arrendamiento de inmuebles not considered an economic activity

Property owners inquire whether they can contribute immovable property (individual and in proindiviso) to a company under the special regime of the LIS. The DGT responds that this is not possible because property rental does not meet the criteria of an economic activity.

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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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