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V1299-22 8 June 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · aportación no dineraria

Contributor's property contribution deemed invalid due to rental activity not being economic

A taxpayer asks whether rented property can be contributed to a company under the special non-cash contribution regime. The DGT responds that this is not possible because rental activity is not considered an economic activity due to the absence of at least one full-time employee.

The DGT's ruling

For the contribution of real estate to qualify for the special regime under Article 87.1 of the LIS, these assets must be used for an economic activity. The leasing of real estate is only considered an economic activity if at least one person is employed under a full-time employment contract. Furthermore, the assets must have been used for said activity for at least three years prior to the contribution.

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