Skip to content
Back to index
V2117-25 6 November 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · aportación no dineraria

Fiscal neutrality regime cannot apply to rented property contributions

A couple asks whether contributions of two rented properties to a newly established company can benefit from the special fiscal neutrality regime. The DGT responds that this is not possible because rental activity does not constitute an economic activity due to the absence of at least one full-time employee under a labour contract.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Email
Contact