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V0508-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Requirements for physical persons to apply for special asset contribution regime

A couple in a community of property regime asks whether contributing their retail business to a society may qualify for the LIS special regime. The DGT confirms it is possible, provided the requirements of participation and allocation are met, and valid economic motives exist.

In 6 key points

Lifecycle

2015-02-09PublishedPublished 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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