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V5037-26 15 June 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · neutralidad fiscal

Fiscal neutrality regime applicable to immovable activity branch contribution

A physical person with a property rental business asks whether they can contribute their activity branch to a company under the special fiscal neutrality regime. The DGT confirms this is possible if the requirements of the LIS are met, such as allocating assets to the economic activity for at least three years and maintaining commercial accounting.

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.

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