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V0243-18 ·1 February 2018 ·consulta-vinculante Medium impact
Tax

Active branch can qualify for special contribution regime

Two individuals ask whether contributing their property leasing activity to a company can qualify under the LIS special regime. The DGT responds that it is possible if the patrimony constitutes an activity branch and there are valid economic reasons.

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2018-02-01PublishedPublished 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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