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V0127-15 ·16 January 2015 ·consulta-vinculante Medium impact
Tax

It is possible to apply for special IS regime by contributing a property rental activity

A physical person asks whether their property rental activity can be contributed to a new company under the special LIS regime. The DGT states that such a regime may apply if the patrimonial block constitutes an autonomous economic unit and the reasons are economic.

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2015-01-16PublishedPublished 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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