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V0029-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

A special contribution regime applies if the activity branch is a standalone economic unit

A company asks whether its distribution packaging business can benefit from the special regime under the LIS. The DGT states that this is possible if the activity branch constitutes a self-sustaining economic unit and meets valuation and share exchange requirements.

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2024-02-13PublishedPublished 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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