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V3150-21 ·20 December 2021 ·consulta-vinculante Medium impact
Tax

Contribution of real estate to a company may qualify for special IS regime

A taxpayer asks whether the contribution of rented property to a company can benefit from the special IS regime, exemption from IIVTNU and VAT, and exemption from ITP. The DGT states that for the IS regime, the rental activity must be economic and the assets must be tied to the company for at least three years.

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2021-12-20PublishedPublished 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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