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V5084-26 ·26 June 2026 ·consulta-vinculante Medium impact
FISCAL

Contribution of a housing rental activity may qualify for fiscal neutrality

A holding company wishes to contribute its housing rental activity to a new company (Newco). The DGT examines whether this operation qualifies as a non-cash contribution of an activity branch to apply the corporate income tax neutrality regime.

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2026-06-26PublishedPublished 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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