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V0091-23 ·23 January 2023 ·consulta-vinculante Medium impact
Tax

Economic grounds allow special IS regime for activity branch contribution

A physical person wishes to contribute their real estate leasing activity to a company to improve management and ensure generational succession. The DGT examines whether this activity branch contribution meets the Income Tax on Companies requirements and whether the motives are economically valid.

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2023-01-23PublishedPublished 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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