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V0247-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

A physical person’s activity contribution to a society may qualify for the special IS regime

A physical person asks whether contributing their property rental activity to a society can use the special merger and split regime. The DGT states this is possible if the patrimony forms an autonomous economic unit and the motives are valid economic ones.

In 6 key points

Lifecycle

2016-01-25PublishedPublished 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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