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V3137-15 ·16 October 2015 ·consulta-vinculante Medium impact
Tax

Business activity persists even if the premises used are owned by a third party

A query was raised regarding whether a business donation, excluding the premises which will be leased, allows for the application of tax reductions under Castilla y León regulations. The DGT indicates that economic activity continues to exist even if the entrepreneur does not own the property.

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2015-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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