Skip to content
V0859-16 ·9 March 2016 ·consulta-vinculante Medium impact
Tax

Property investment in a real estate branch may qualify for LIS special regime

A taxpayer asks whether the contribution of real estate used for leasing can benefit from the LIS special regime. The DGT states that the operation may qualify if it establishes an autonomous economic unit and has valid economic reasons.

In 6 key points

Lifecycle

2016-03-09PublishedPublished 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