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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 69 results.
Outsourcing property management does not meet the requirement for hiring staff to classify property leasing as an economic activity
V5080-26
Total split may qualify for fiscal neutrality if conditions met
V5007-26
It is possible to access the fiscal neutrality regime by contributing property shares from a community of goods to a company, subject to certain conditions
V1144-26
Renting property constitutes an economic activity only if a full-time employee is hired
V0978-26
Total non-proportional split requires differentiated activity branches for fiscal neutrality
V0736-26
Rental income from Spanish property by a Mexican resident is taxable in Spain
V2526-25
Assignment of rental income from inherited real estate based on legal ownership and date of death
V1198-25
Requirements for partial spin-off regime: need for an activity branch
V0710-25
Fiscal neutrality not applicable in partial split if segregated assets do not form a distinct business activity
V0706-25
Employee with full-time contract required to maintain property tax exemption in rental activities
V0326-25
Requirements for the exemption from Wealth Tax in real estate rental companies
V0203-25
Rental income from inherited properties is attributed based on ownership and timing of payment
V1617-24
Non-proportional total spin-offs require segregated blocks to constitute business lines to qualify for special regime
V0929-24
Sale of private assets may be exempt from VAT but subject to Property Transfer Tax
V0752-24
Possibility of applying fiscal neutrality regime to contribution of business assets
V0532-24
Renting property can qualify for tax neutrality
V0433-24
Contribution of property shares from a community of goods to a society qualifies for fiscal neutrality
V3318-23
Merger of a commercial company by a religious entity may qualify for tax neutrality
V2782-23
Requirements for applying the tax neutrality regime to the contribution of a property leasing business branch
V2684-23
Requirements to apply fiscal neutrality regime for property leasing business contribution
V2627-23
Necessary expenses and depreciation of assets provided may be deducted in the rental of real estate
V2459-23
Contribution of an activity branch to a company may qualify for fiscal neutrality under specific conditions
V1897-23
Cannot apply fiscal neutrality due to non-compliance with Commercial Code accounting
V1774-23
Taxation of rental income in Spain depends on taxpayer's fiscal residence
V0925-23
Contribution of isolated assets does not qualify for special Corporate Tax regime or VAT exemption
V2677-22
IAE classification for accommodation services depends on the category assigned by the Autonomous Community
V2318-22
Rental income from a community of property is taxed as income from real estate capital if economic activity requirements are not met
V1525-22
Property leasing is only an economic activity if at least one full-time employee is hired
V0712-22
Full spin-off may qualify for special corporate tax regime if commercial requirements are met and economic motives are valid
V2917-21
Requirements for applying the special spin-off regime: segregated assets must constitute a line of business
V2849-21
Obligation to withhold Corporate Tax if IAE quotas for rental headings are independently zero
V2112-21
Fiscal neutrality regime inapplicable without commercial accounting
V1894-21
Companies must apply 19% withholding tax on rental payments to owners, subject to exceptions
V1388-21
To access the special non-monetary contribution regime, commercial accounting is required
V0707-21
Requirements for applying the special regime for partial demergers in Corporate Tax
V3689-20
Cannot apply special merger regime if immovable assets not previously used in economic activity
V2515-20
To qualify for special non-monetary contribution, rental must be an economic activity with a full-time employee
V2472-20
Canary Islands investment tax relief requires property rental to be an economic activity
V1386-20
Rental income is attributed based on legal ownership and usufruct of properties
V1308-20
Spanish residents must declare Irish property rental income as capital gains
V0515-20
Hourly residential rentals for filming classified as commercial premises rental under IAE if no additional services are provided
V0056-20
Special spin-off regime requires transfer of a business line and valid economic reasons
V2036-19
Rental income classified as investment income if no full-time employee is employed
V1847-19
Voluntary property revaluations have no tax effects for Corporate Income Tax
V0348-19
Special spin-off regime cannot be applied if distinct business lines are not transferred
V2224-18
Total demergers may qualify for special Corporate Tax regime, but partial real estate demergers do not
V1100-18
Total demergers may qualify for special Corporate Tax regime if proportional and based on valid economic grounds
V0897-18
Contribution of property shares from a community of goods to a society may qualify for a special tax regime
V0362-18
Active branch can qualify for special contribution regime
V0243-18
V2744-17
Property leasing is an economic activity only if at least one full-time employee is hired
V2089-17
Merger could qualify for special regime under Law 3/2009 with valid economic motives
V0823-17
Rental income from properties donated as bare ownership must be declared by the usufructuary
V0280-17
Contributions of property shares to a company may qualify for special IS regime
V4658-16
Joint ownerships with commercial purposes are taxed via income attribution if they lack fiscal legal personality
V4477-16
Joint ownerships taxed via income attribution rather than Corporation Tax
V4390-16
Joint ownerships are taxed via income attribution rather than Corporate Tax
V3333-16
Civil companies with commercial purpose shall pay Corporate Tax from 1 January 2016
V2806-16
Special partial demerger regime applicable if business branches with independent organisation and valid economic reasons are segregated
V2574-16
A physical person’s activity contribution to a society may qualify for the special IS regime
V0247-16
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