Skip to content
V0364-18 ·9 February 2018 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under special regime if LIS requirements are met

A real estate leasing company asks whether contributing two properties to a new entity qualifies under the special regime. The DGT states that, based on the information provided, residence and ownership criteria are met, and economic justifications appear valid.

In 6 key points

Lifecycle

2018-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact